Purpose – This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain contextual features affect...

This paper analyses the impact of French banks on the adoption of specific investment in French companies through board representation and ownership stakes. The theoretical principles suggest that the banks refuse the financing of this type of investment. Therefore, the level of banking debt has...

This paper analyses the impact of French banks on the adoption of specific investment in French companies through board representation and ownership stakes. The theoretical principles suggest that the banks refuse the financing of this type of investment. Therefore, the level of banking debt has...