La mesure en juste valeur modifie profondément l’évaluation de certains instruments financiersdétenus par les banques. La thèse étudie la pertinence informationnelle de la valorisation à la justevaleur dans la perspective de la gouvernance d’entreprise et de la régulation bancaire.La norme internationale IFRS 13 et la norme SFAS 157 aux États-Unis imposent aux entreprises unepublication des techniques de valorisation à la juste valeur du bilan selon trois niveaux afind’améliorer la comparabilité internationale et la transparence de l’information. Dans un premier temps,une étude d’association entre les chiffres comptables et la valeur de marché est employée pourexaminer la pertinence de la valorisation à la juste valeur bilancielles sur un échantillon internationalde 730 banques entre 2008 et 2012. Les résultats du modèle modifié d’Ohlson (1995) montrent que lapertinence de la valorisation à la juste valeur est associée positivement à la taille de l’actif de labanque et dépend du secteur géographique. Ensuite, une étude portant sur l’interaction entre lesmécanismes de gouvernance et la pertinence de l’évaluation à la juste valeur montre que lesinvestisseurs valoriseraient davantage les chiffres comptables provenant de l’information à la justevaleur en présence de certains mécanismes de gouvernance, notamment lorsque la mesure est moinsfiable. Enfin, l’étude du lien entre la normalisation et la réglementation montre que la valorisation à lajuste valeur des actifs du niveau 2 est associée négativement avec le risque de marché des banques,pouvant conforter l’efficacité de la discipline de marché. / Fair value measurement greatly changes the valuation of financial instruments held by banks. Thethesis examines the fair value relevance thought corporate governance and banking regulation.The international IFRS 13 standards and SFAS 157 standard in the United States require firms topublish fair value valuation techniques on the balance sheet into three levels in order to improveinternational comparability and information transparency. Firstly, an association study between fairvalues and market values is used to estimate the fair value relevance on an international sample of 730banks between 2008 and 2012. Using a modified Ohlson (1995) model, results show that fair valuerelevance is positively associated with the asset size of the bank and depends on the country. Then, astudy of the interaction between governance mechanisms and the fair value relevance tend to showthat investors would further value accounting information at fair value in the presence of governancemechanisms, particularly when the measurement is less reliable. Finally, the study of the link betweenstandardization and regulation shows that fair value valuation of level 2 assets is negatively associatedwith banks market risk, which can improve the effectiveness of market discipline.

L’entreprise publique (ou d’Etat) gère dans la plupart des pays une part importante du patrimoine collectif, c’est ainsi qu’il lui incombe de respecter des critères de gouvernance stricts et rigoureux. Au Maroc, la gouvernance des entreprises publiques occupe de plus en plus une place importante dans les grandes orientations stratégiques, mais aussi l’opinion publique notamment avec les différents événements ayant marqué la région du MENA (le printemps arabe comme exemple).Cependant, devant cette importance, l’inventaire de la littérature empirique ne permet pas d’obtenir une image claire concernant l’impact de la gouvernance sur cette structure. Ce travail vient ainsi clarifier cette place au Maroc en comparaison avec l’Europe, par le biais d’une présentation des différents mécanismes et dispositifs mis en places pour protégé l’intérêt publique et assurer la confiance. Dans l’objectif d’obtenir des réponses plus concluantes concernant l’impact de la gouvernance sur la performance de l’entreprise publique, la thèse présente l’état des lieux des conseils d’administration des entreprises publiques marocaines, afin de tester leur impact sur la performance financière de ces structures, en utilisant des analyses de régression sous forme de données de panel. Nos recherches ont permis de clarifier les effets des organes de contrôle au sein de l’entreprise publique. D’une part, dans le cas marocain l’apport d’informations, de connaissances et de compétences ne constitue pas une vraie source d’influence sur la performance de l’entreprise publique, bien au contraire dans le cas d’administrateur qui exerce ou ayant exercé une activité au sein de la même entreprise, par contre la présence du capital privé peut être source à la fois d’un apport cognitif et disciplinaire. / The State-Owned Enterprise (SOE) operates in most countries a large part of the collective patrimony, thus its responsibility to comply with strict and rigorous governance criteria. In Morocco, the governance of SOE holds increasingly an important place in the major strategic directions, and also in public opinion, particularly with the various events that marked the MENA region (the Arab Spring as an example). However, to this importance, the inventory of the empirical literature does not allow to get a clear picture of the impact of governance on this structure. This work has thus clarified this up in Morocco in comparison with Europe, through a presentation of the various mechanisms and procedures established to protected the public interest and ensure confidence. To obtain more conclusive answers about the impact of governance on the performance of the SOE, this thesis present the inventory of boards of Moroccan strategic SOEs to test their impact on the financial performance of these structures, using regression analyzes in the form of panel data. Our research has helped to clarify the effects of the supervisory organs within the SOE. First, in the Moroccan case the providing information’s, knowledge and skills is not a real source of influence on the performance of the SOE, on the contrary in the case of administrator who is or formerly employed in the same company, by against the presence of private capital can be a source of both cognitive and disciplinary contribution.

Orientador : Prof. Dr. Lauro Brito de Almeida / Dissertação (mestrado) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Programa de Pós-Graduação em Contabilidade. Defesa: Curitiba, 2016 / Inclui referências : f. 126-134 / Área de concentração : Contabilidade e finanças / Resumo: Ambientes organizacionais contemporâneos necessitam cada vez mais de uma gestão eficaz. Assim, as funções de um departamento de controladoria, tornam-se a cada dia mais importantes, inclusive em relação a implementação de novas tecnologias, tais como os sistemas integrados de gestão (ERP). Sob esse contexto, o presente estudo, com base no Modelo de Aceitação da Tecnologia - TAM, tem como objetivo investigar os fatores que influenciam a adoção simbólica de um sistema integrado de gestão (ERP), a partir de potenciais e efetivos usuários desse sistema. Esses usuários estão vinculados a uma empresa multinacional localizada na região sul do Brasil. A "adoção simbólica" foi proposta neste estudo em substituição ao constructo "intenção comportamental de uso" do TAM, pelo fato do constructo intenção comportamental de uso não ser congruente para estudo em ambientes de contexto obrigatório, assim como é caracterizado um ambiente de uso de ERP. Além desse ajuste em relação ao constructo do TAM, mais cinco constructos foram adicionados ao modelo, são eles: apoio da alta administração; comunicação; treinamento; cooperação; e, complexidade tecnológica. Neste estudo também será investigada a consequência da adoção simbólica, ou seja, o uso efetivo do sistema ERP na organização. Ao final, será verificada a efetividade do departamento de controladoria da empresa, em decorrência da adoção simbólica e uso efetivo do sistema ERP. Para o estudo do uso efetivo e da efetividade no departamento de controladoria, será utilizada a Teoria Institucional, especificamente o modelo de Bogt e Scapens (2014). No que tange a metodologia do presente estudo, os dados foram coletados por meio de um questionário online, o qual foi encaminhado aos participantes desta pesquisa via correio eletrônico. O questionário com as assertivas relacionadas a adoção simbólica, foi adaptado dos estudos de Bueno e Salmeron (2008) e Nah, Tan e Teh (2004). Algumas questões fechadas e abertas foram adicionadas ao questionário para levantar as informações referentes ao uso efetivo do sistema ERP, bem como as demais informações necessárias em concordância com o objetivo desta pesquisa. Também foi realizada uma entrevista semiestrutura, com o supervisor do departamento de controladoria para verificar a efetividade do departamento de controladoria. A análise dos dados se deu por meio de estatísticas descritivas e modelagem de equação estrutural (SEM), com a técnica de mínimos quadros parciais (PLS). Complementarmente, é analisada a consequência da adoção simbólica na organização (uso efetivo do sistema ERP), por meio da técnica da análise do discurso. Para verificar a efetividade do departamento de controladoria, foi utilizada a analise descritiva. Em relação a análise quantitativa, os achados evidenciaram a presença da adoção simbólica na empresa. O coeficiente de determinação R² da adoção simbólica (SA) encontrado é classificado como alto, sendo que 69,4% da variação da adoção simbólica pode ser explicada pelo modelo estudado. Por sua vez, a cooperação apresentou o menor coeficiente de determinação. Nesta pesquisa, 18% da variação da cooperação pode ser explicada pela comunicação (CM), derivando do apoio da alta administração (TMS). Em relação as análises qualitativas, por meio da análise do discurso das diversas racionalidades dos potencias e efetivos usuários do sistema ERP na organização, foi verificado que facilitadores operacionais e profissionais, são fatores que motivam o uso efetivo do sistema ERP na organização, sendo o comportamento de uso efetivo caracterizado predominante instrumental. Em relação ao departamento de controladoria, verificou-se a sua efetividade por meio das informações consistentes, serviços prestados de qualidade por esse departamento e pelo controller. Palavras-chaves: Adoção Simbólica. Modelo de Aceitação da Tecnologia (TAM). Sistemas Integrados de Gestão (ERP). / Abstract: Contemporary organizational environments require more and more efficient management. Therefore, controlling department functions have become increasingly important - specially towards implementation of new technologies, such as Enterprise Resource Planning (ERP) systems. Within such context/view, this paper - according to Technology Acceptance Model (TAM) - aims to investigate the factors which affect the symbolic adoption of an Enterprise Resource Planning system regarding potential and effective users of such a system. These users are associated to a multinational company in the South of Brazil. Symbolic adoption has been suggested instead of TAM behavioural usage intention for the latter being incongruent towards studies within mandatory context environment, as ERP usage ones are. Besides such adjustments towards TAM, another five constructs have been added to the model: top management support, communication, training, preparation, cooperation, and technological level of complexity. Consequences of symbolic adoption - effective usage of ERP within an organization - are also going to be investigated. Finally, the effectiveness of the company's controlling department will be verified due to symbolic adoption and effective ERP system usage. In order to study the effective usage and the effectiveness within a controlling department, Institutional Theory - specifically Bogt and Scapens' (2014) framework - will be used. Regarding methodology, data have been collected through online questionnaire - sent to participants by email. Such questionnaire, regarding symbolic adoption, had been adapted from Bueno and Salmeron (2008), and, Nah, Tan and Teh (2004). Some closed and open questions have been added to gather relevant information concerning effective ERP system usage as well as further information towards research objectives. A semi-structured interview with the controlling department supervisor has also been carried out to verify the effectiveness of such department. Data analysis occurred via descriptive statistics and structural equation modelling (SEM) within partial least square regression (PLS) method. Complementarily, through symbolic analysis discourse method, the consequences of symbolic adoption within the organization - effective ERP system usage - have been analysed, and, in order to verify the effectiveness of controlling department, descriptive analysis. Regarding quantitative analysis, findings show company symbolic adoption presence. R² symbolic adoption determination coefficient is classified as high - being 69,4% variation explained through studied model. Cooperation presented the lowest determination coefficient - 18% variation supported by communication (CM), derived from top management support (TMS). Regarding qualitative analysis, through discourse analysis of various rationalities and potential and effective ERP system users within the organization, operational facilitators and professional ones are factors which motivate ERP system effective usage, being effective usage behaviour mainly instrumental. Regarding the controlling department, its effectiveness has been verified through consistent information, and, quality services rendered by the controller and by such department. Keywords: Symbolic Adoption. Technology Acceptance Model (TAM). Enterprise Resource Planning (ERP).

Το αντικείμενο της διπλωματικής μου εργασίας είναι η παρουσίαση – εξέταση του φαινομένου της παραποίησης των χρηματοοικονομικών καταστάσεων και ο έλεγχος της ακρίβειας του τύπου και της διαδικασίας της Λογιστικής πληροφόρησης σαν μέσο αντιμετώπισης του φαινομένου. Ειδικότερα δίνεται έμφαση στις λογιστικές ανεπάρκειες του συστήματος, τα περιθώρια και τα κενά που παρουσιάζει, τις δυνατότητες που παρέχει στα διοικητικά στελέχη των επιχειρήσεων να εκμεταλλευτούν τις αδυναμίες αυτές. / The subject of my thesis work is the presentation - examining the phenomenon of counterfeiting of financial statements and checking the accuracy of the type and process Accounting information as a means of addressing the phenomenon. Particular emphasis on accounting deficiencies system, margins and gaps in the opportunities allows business managers to take advantage weaknesses.