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Lissage des résultats:les conclusions sont-elles contingentes aux options méthodologiques?

Author

Listed:
  • Yves Mard

    (Université de Clermont-Ferrand)

  • Alain Schatt

    (Université de Bourgogne IAE LEG UMR Cnrs 5118)

Abstract

Cette étude du lissage des résultats en France, qui porte sur un échantillon de 242 entreprises cotées au cours de la période 2000-2008, met en évidence deux principaux résultats. D’une part, des écarts importants sont constatés entre les diverses mesures de lissage utilisées dans la littérature. D’autre part, la mesure retenue influence la qualité des modèles explicatifs du lissage des résultats. Au final, ce travail original sur données françaises conduit à réinterpréter avec une grande prudence les résultats des études antérieures.

Suggested Citation

  • Yves Mard & Alain Schatt, 2010. "Lissage des résultats:les conclusions sont-elles contingentes aux options méthodologiques?," Working Papers CREGO 1100701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1100701
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    More about this item

    Keywords

    lissage des résultats; France; résultat net; résultat opérationnel;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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