GOUVERNANCE D'ENTREPRISE ET GESTION DES RÉSULTATS COMPTABLES CAS DES COMPAGNIES ALGÉRIENNES D'ASSURANCE

Abstract

In this article we try to study the impact of Internal Governance Mechanisms on the earnings management and financial reporting. We study both the influence of the board characteristics (the size of the board, the dual executives, the audit committee ...) and ownership structure (Type of control) on the earnings management (measured b y accruals). The statistical analysis confirms several hypotheses and indicates a significant relationship between earnings management and some governance mechanisms.