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The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs

✍ Scribed by Denis Cormier; Isabelle Martinez

Book ID
113662621
Publisher
Elsevier Science
Year
2006
Tongue
English
Weight
265 KB
Volume
41
Category
Article
ISSN
0020-7063

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The United States and France are both most developed economies in the world. Their socio-economic institutions, however, are very different. These differences are indications of their dichotomous legal regimes: common law in the US versus code law in France. The political influence of these legal re