Global Journal of Management and Business Research, D: Accounting and Auditing, Volume 21 Issue 2

3. Barton M . A. et Sutcliffe K. M. (2009), «Overcoming Dysfunctional Momentum: Organizational Safety as a Social Achievement», Human Relations 6 2(9): 1327-1356. 4. Ben Amar W. et Zéghal D. (2006), «La communication volontaire d’information par les entreprises en difficulté financière» " Comptabilité, Controle, Audit et Institution (S), Tunisie (2006). 5. Beneish M.D. (2001), “Earnings management: A perspective”, Working paper, www.ssrn.com . Bigley G. A. et Roberts K. H. (2001), «The incident command system: High-reliability organizing for complex and volatile task environments». Academy of Management Journal, 44 (6), 1281–1299. Bland, M. (1998), Communicating out of a crisis , Londres: Macmillan Business. 6. Bowonder B. et Linstone H. (1987), «Notes on the Bhopal accident: Risk analysis and multiple perspectives», Technological Forecasting and Social Change , vol. 32, 183 – 202. 7. Breton G. et Schatt A. (2003), «Manipulation comptable: les dirigeants et les autres parties prenantes », La Revue du Financier , 139, p. 18-25. 8. Breton G. et Stolowy H. (2003), «Accounts Manipulation: A Literature Review and Proposed Conceptual Framework” Review of Accounting and Finance , vol 3, n°1, p5-92. 9. Burgstahler D. et Dichev I. (1997), “ Earnings management to avoid decreases and losses”, Journal of Accounting and Economics, vol. 24, pp. 99-126. 10. Casta J.F. (2000), «Théorie positive de la comptabilité. In Encyclopédie de comptabilité, de contrôle de gestion et audit (Ed, Colasse B.). Paris: Economica, 1223- 1232. 11. Chambers, R. J., 1955. Blueprint for a Theory of Accounting. Accounting Research , 6:1, 17–25. Chia R. et MacKay B. (2007), «Post- Processual Challenges for the Emerging Strategy-as-Practice Perspective: Discovering Strategy in the Logic of Practice ». Human Relations , 60, 217-242. 12. Cohen D.A. et Zarowin P. (2010), «Accrual-Based and Real earnings management activities around seasoned equity offering », Journal of Accounting and Economics, Vol 50, n°1 p2-19. 13. Cohen J., Krishnamoorthy G. et Wright A. (2004), «The Corporate Governance Mosaic and Financial Reporting Quality», Journal of Accounting Literature, vol. 23, p. 87 -152. Corner A . et Hahn U . (2013), «Normative theories of argumentation: Are some norms better than others? » ? Synthese 1 90(16). 14. Darsa J .D. (2010) « La gestion de crise en entreprise » , Gereso Editions. 15. Dechow P. et Skinner D. (2000), «Earnings management: Reconciling the views of accounting academics, practionners and regulators.», Accounting Horizons, vol 14, n°2, pp. 235-250. 16. Defond M. et Jiambalvo J. (1991), « Incidences and circonstances of accounting errors.», The Accounti- ng Review, vol. 66, pp. 643-655. 17. Degeorge F. Patel J. et Zeckhauser R. (1999), «Earnings Management to Exceed Thresholds », The Journal of Business , vol.72, N°1. 18. Dutton, J. E. (1986), The processing of crisis and non-crisis strategic issues, Journal of Management Studies , vol. 23, p. 501 – 517. 19. Dye R.A. (1988), “Earnings mangement in an overlapping generations model”, Journal of Accounting Research , p101-116. 20. Elqayam S. et Evans O . St B. T. (2011), «Subtracting "ought" from "is": Descriptivism versus normativism in the study of human thinking», Behavioral and Brain Sciences 3 4(5):233-48; Feldman M . S. et Orlikowski W . J. (2011), «Theorizing Practice and Practicing Theory» October 2011 Organization Science 2 2(5): 1240-1253 Graham J. R., Harvey C. R. et Rajgopal S. (2005), “The economic implications of corporate financial reporting” Journal of Accounting and Economics Vol 40 n°1-3, p3-73. 21. Gundel, S., (2005), Toward a new typology of crises, Journal of Contingencies and Crisis Management, Vol. 13, N° 3, pp. 106-115. 22. Gunny K. A. (2010), « The relation between earnings management using real activities manipulation and future performance : evidence from meeting earning bench marchs», Contemporary accounting research , vol 27 issue, pp 855-888. 23. Healy P. et Wahlen J. (1999), «A review of the earnings management literature and its implications for standard setting» , Accounting Horizons, Vol 13, n°4, pp. 365-383 . 24. Healy, P. (1985), “The effect of bonus schemes on accounting decisions”, Journal of Accounting and Economics, Vol. 7, p. 85-107. 25. Heiderich, Didier (2010). Plan de gestion de crise : Organiser, gérer et communiquer en situation de crise Paris, Dunod, 240 p. 26. Holder-Webb L. (2003), «Strategic Use of Disclosure Policy in Distressed Firms», Working Paper. University of Wisconsin- Madison 27. James, Erika H. et Lynn Perry Wooten (2010). Leading under pressure : From surviving to thriving before, during, and after a crisis , New York, NY, Routledge, 282 p. 28. Janin R. et Piot C. (2008), «L’influence des auditeurs externes et des comités d’audit sur le contenu informatif des manipulations comptables», La Revue des Sciences de Gestion, Direction et Gestion , n° 233, pp. 23-34 29. Jensen, M.C. et Meckling, W. (1976), “Theory of the firm: Managerial behavior, agency costs, and ownership structure”, Journal of Financial Economics, vol.3, n°4, p. 305-360. © 2021 Global Journals 2 Global Journal of Management and Business Research Volume XXI Issue II Version I Year 2021 ( ) D 5 Stratégies De Gestion Du Résultat Par Les Dirigeants En Période De Crise Sanitaire COVID - 19