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Comment mesurer les irrégularités de distribution des résultats publiés ?

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  • Olivier Vidal

    ()
    (GREG - CRC - Groupe de recherche en économie et en gestion – Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers (CNAM))

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    Abstract

    L'étude des seuils comptables nécessite de mesurer des irrégularités de distribution des résultats publiés par les entreprises. Mais les instruments de mesure utilisés depuis 10 ans dans la littérature comptable ne sont pas stabilisés. L'article cherche à évaluer l'impact d'une méthode de mesure sur les résultats des études. Onze modes de calcul différents sont appliqués, année après année, sur une base constituée d'entreprises françaises cotées sur une période de 13 ans. Les résultats son nuancés. Les irrégularités sont suffisamment importantes pour être identifiées par l'ensemble des méthodes, mais leur amplitude varie fortement ce qui peut avoir d'importantes conséquences sur des études comparatives (évolution dans le temps ou dans l'espace).

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00594840.

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    Date of creation: 10 May 2011
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    Publication status: Published - Presented, Conférence de l'Association Francophone de Comptabilité 2011, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00594840

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    Keywords: Gestion du résultat; seuils comptables; irrégularité de distribution; distribution des résultats;

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    1. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 557-592, 09.
    2. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    3. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
    4. Yaping Wang & Shaw Chen & Bing-Xuan Lin & Liansheng Wu, 2008. "The frequency and magnitude of earnings management in China," Applied Economics, Taylor & Francis Journals, vol. 40(24), pages 3213-3225.
    5. Degeorge, François & Patel, U & Zeckhauser, Richard, 1998. "Earnings Management to Exceed Thresholds," CEPR Discussion Papers 1790, C.E.P.R. Discussion Papers.
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