{"id":"https://openalex.org/W4411366183","doi":"https://doi.org/10.3917/cca.312.0023","title":"R\u00e9examiner la rigidit\u00e9 des co\u00fbts : une m\u00e9ta-analyse","display_name":"R\u00e9examiner la rigidit\u00e9 des co\u00fbts : une m\u00e9ta-analyse","publication_year":2025,"publication_date":"2025-06-16","ids":{"openalex":"https://openalex.org/W4411366183","doi":"https://doi.org/10.3917/cca.312.0023"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.312.0023","doi":"https://doi.org/10.3917/cca.312.0023","is_oa":false,"landing_page_url":"https://doi.org/10.3917/cca.312.0023","pdf_url":null,"source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046489628","display_name":"Jonathan Maurice","orcid":"https://orcid.org/0000-0002-3391-041X","observed_orcids":["https://orcid.org/0000-0002-3391-041X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jonathan Maurice","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006767875","display_name":"Simon Alcouffe","orcid":"https://orcid.org/0000-0002-9829-3328","observed_orcids":["https://orcid.org/0000-0002-9829-3328"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Simon Alcouffe","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Sagar Mishra","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sagar Mishra","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5049470189","display_name":"Cadenza Academic translations","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Cadenza Academic Translations","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.7337,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.84768026,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":95},"biblio":{"volume":"Tome 31","issue":"2","first_page":"23","last_page":"86"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5800999999046326,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5800999999046326,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.24220000207424164,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.056299999356269836,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/labor-costs","display_name":"labor costs","score":0.753000020980835},{"id":"https://openalex.org/keywords/operating-costs","display_name":"operating costs","score":0.9620000123977661},{"id":"https://openalex.org/keywords/selling-general-and-administrative-costs","display_name":"selling, general and administrative costs","score":0.8669999837875366},{"id":"https://openalex.org/keywords/cost-of-goods-sold","display_name":"cost of goods sold","score":0.9599999785423279},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":0.875},{"id":"https://openalex.org/keywords/work-intensity","display_name":"work intensity","score":0.9860000014305115},{"id":"https://openalex.org/keywords/business-cycle-downturns","display_name":"business cycle downturns","score":0.5680000185966492},{"id":"https://openalex.org/keywords/national-economic-growth","display_name":"national economic growth","score":0.9160000085830688}],"concepts":[{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.32476258277893066}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.3917/cca.312.0023","doi":"https://doi.org/10.3917/cca.312.0023","is_oa":false,"landing_page_url":"https://doi.org/10.3917/cca.312.0023","pdf_url":null,"source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"pmh:oai:publications.ut-capitole.fr:50959","doi":null,"is_oa":false,"landing_page_url":"https://www.idref.fr/076768252>,","pdf_url":null,"source":{"id":"https://openalex.org/S4306401603","display_name":"Toulouse Capitole Publications (University Toulouse 1 Capitole)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3131550300","host_organization_name":"Universit\u00e9 Toulouse-I-Capitole","host_organization_lineage":["https://openalex.org/I3131550300"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:HAL:hal-05119571v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-05119571v1","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit / Accounting Auditing Control, 2025, 31 (2), pp.21-79. &#x27E8;10.3917/cca.312.0023&#x27E9;","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:cairn.info:CCA_312_0023","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/revue-comptabilite-controle-audit-2025-2-page-23?lang=fr","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 31 | 2 | 2025-06-16 | p. 23-86 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_312_0021","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2025-2-page-7?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 31 | 2 | 2025-06-16 | p. 21-78 | 1262-2788","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"},{"id":"https://openalex.org/study-designs/meta-analysis","display_name":"Meta-Analysis"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":102,"referenced_works":["https://openalex.org/W23497381","https://openalex.org/W59168935","https://openalex.org/W85694917","https://openalex.org/W133320036","https://openalex.org/W187254337","https://openalex.org/W612372977","https://openalex.org/W1572163350","https://openalex.org/W1582342449","https://openalex.org/W1588116673","https://openalex.org/W1632542809","https://openalex.org/W1665487241","https://openalex.org/W1831576507","https://openalex.org/W1849030139","https://openalex.org/W1937881061","https://openalex.org/W1946192238","https://openalex.org/W1994004552","https://openalex.org/W1999322433","https://openalex.org/W2016599725","https://openalex.org/W2021165415","https://openalex.org/W2044976747","https://openalex.org/W2053448792","https://openalex.org/W2053613915","https://openalex.org/W2067475882","https://openalex.org/W2115822587","https://openalex.org/W2116199599","https://openalex.org/W2123746971","https://openalex.org/W2125435699","https://openalex.org/W2126930838","https://openalex.org/W2131005936","https://openalex.org/W2132984921","https://openalex.org/W2133987202","https://openalex.org/W2148069474","https://openalex.org/W2156971557","https://openalex.org/W2167925948","https://openalex.org/W2181870426","https://openalex.org/W2184545782","https://openalex.org/W2505449392","https://openalex.org/W2509559919","https://openalex.org/W2557190210","https://openalex.org/W2576187512","https://openalex.org/W2584063341","https://openalex.org/W2586995229","https://openalex.org/W2592164946","https://openalex.org/W2593127625","https://openalex.org/W2766063222","https://openalex.org/W2810983663","https://openalex.org/W2892258235","https://openalex.org/W2900228439","https://openalex.org/W2902431103","https://openalex.org/W2905188727","https://openalex.org/W2912249572","https://openalex.org/W2914133804","https://openalex.org/W2940316916","https://openalex.org/W2945112805","https://openalex.org/W2945269371","https://openalex.org/W2972105681","https://openalex.org/W2973332894","https://openalex.org/W2981058797","https://openalex.org/W2989740155","https://openalex.org/W2991262518","https://openalex.org/W2999330773","https://openalex.org/W3010319983","https://openalex.org/W3019092161","https://openalex.org/W3097592200","https://openalex.org/W3099534820","https://openalex.org/W3106709206","https://openalex.org/W3121160405","https://openalex.org/W3122022712","https://openalex.org/W3122954855","https://openalex.org/W3123017429","https://openalex.org/W3124137802","https://openalex.org/W3124538230","https://openalex.org/W3124629868","https://openalex.org/W3124719912","https://openalex.org/W3128763139","https://openalex.org/W3133550755","https://openalex.org/W3153668418","https://openalex.org/W3170244808","https://openalex.org/W3174733561","https://openalex.org/W3185637044","https://openalex.org/W3197351656","https://openalex.org/W3198338769","https://openalex.org/W3200802206","https://openalex.org/W3207259587","https://openalex.org/W3207607689","https://openalex.org/W4200046973","https://openalex.org/W4200129131","https://openalex.org/W4205785781","https://openalex.org/W4206310180","https://openalex.org/W4226251048","https://openalex.org/W4253066105","https://openalex.org/W4285046779","https://openalex.org/W4289734375","https://openalex.org/W4292261396","https://openalex.org/W4296368789","https://openalex.org/W4313384241","https://openalex.org/W4321087938","https://openalex.org/W4324367772","https://openalex.org/W4379876951","https://openalex.org/W4382316451","https://openalex.org/W4390230734","https://openalex.org/W4412494220"],"related_works":["https://openalex.org/W7215116542","https://openalex.org/W7124434010","https://openalex.org/W4281550847","https://openalex.org/W2767534142","https://openalex.org/W2742496683","https://openalex.org/W3003409069","https://openalex.org/W7145411059","https://openalex.org/W7217039003","https://openalex.org/W3134832560","https://openalex.org/W7098145024"],"abstract_inverted_index":{"L\u2019objectif":[0],"de":[1,9,24,30,40,44,55,68,78,86,112,134,162,171,198,207,214,226],"cet":[2,156],"article":[3,157],"est":[4],"d\u2019exploiter":[5],"le":[6],"riche":[7],"corpus":[8],"connaissances":[10,19],"sur":[11,27,147],"la":[12,31,56,69,105,120,140,148,177,190,227],"rigidit\u00e9":[13,32,57,106,121,149,178,228],"des":[14,18,33,38,58,62,66,96,107,122,131,150,166,179,194,202,205,229],"co\u00fbts":[15,59,77,81,123,180,195,208,230],"pour":[16,60],"produire":[17],"plus":[20,161,224],"pr\u00e9cises":[21],"et":[22,35,47,65,83,89,170,181,196,204],"apporter":[23],"nouvelles":[25],"perspectives":[26,39],"plusieurs":[28],"aspects":[29],"co\u00fbts,":[34,108],"ainsi":[36],"proposer":[37],"recherche.":[41],"\u00c0":[42],"partir":[43],"85":[45],"articles":[46],"122":[48],"\u00e9tudes,":[49],"nous":[50],"adoptons":[51],"une":[52,222],"approche":[53],"m\u00e9ta-analytique":[54],"pr\u00e9senter":[61],"r\u00e9sultats":[63,165,186],"robustes":[64],"estimations":[67],"taille":[70],"d\u2019effet.":[71],"Notre":[72],"analyse":[73],"r\u00e9v\u00e8le":[74],"que":[75,101,110,213],"les":[76,80,84,126,164],"main-d\u2019\u0153uvre,":[79],"d\u2019exploitation":[82],"frais":[85],"vente,":[87],"g\u00e9n\u00e9raux":[88],"administratifs":[90],"sont":[91,128],"rigides,":[92],"contrairement":[93],"au":[94],"co\u00fbt":[95],"marchandises":[97],"vendues.":[98],"Nous":[99],"constatons":[100],"l\u2019intensit\u00e9":[102,111],"capitalistique":[103],"accro\u00eet":[104],"alors":[109],"main-d\u2019\u0153uvre":[113],"n\u2019a":[114],"pas":[115],"d\u2019impact":[116],"significatif.":[117],"En":[118,138],"outre,":[119],"diminue":[124],"lorsque":[125],"entreprises":[127],"confront\u00e9es":[129],"\u00e0":[130],"baisses":[132],"successives":[133],"leur":[135],"niveau":[136],"d\u2019activit\u00e9.":[137],"revanche,":[139],"croissance":[141],"\u00e9conomique":[142],"nationale":[143],"n\u2019exerce":[144],"aucune":[145],"influence":[146],"co\u00fbts.":[151],"Les":[152],"m\u00e9ta-analyses":[153],"r\u00e9alis\u00e9es":[154],"dans":[155,231],"permettent":[158],"d\u2019interpr\u00e9ter":[159],"avec":[160],"pr\u00e9cision":[163],"pr\u00e9c\u00e9dents":[167],"travaux":[168],"empiriques":[169],"clarifier":[172],"certains":[173],"\u00e9l\u00e9ments":[174],"contradictoires":[175],"concernant":[176],"ses":[182],"d\u00e9terminants":[183,203],"sp\u00e9cifiques.":[184,209],"Nos":[185],"mettent":[187],"en":[188,200],"\u00e9vidence":[189],"complexit\u00e9":[191],"du":[192],"comportement":[193],"l\u2019importance":[197],"prendre":[199],"compte":[201],"cat\u00e9gories":[206],"Il":[210],"serait":[211],"int\u00e9ressant":[212],"futures":[215],"recherches":[216],"approfondissent":[217],"ces":[218],"dimensions":[219],"afin":[220],"d\u2019obtenir":[221],"vision":[223],"nuanc\u00e9e":[225],"diff\u00e9rents":[232],"contextes.":[233]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-06-18T00:00:00"}
