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L'innovation : une incitation à la gestion des résultats ?

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  • Constant Djama

    ()
    (CRM - Centre de Recherche en Management - IAE de Toulouse - Université Toulouse I Capitole - CNRS : EAC5032)

  • Guillaume Dumas

    ()
    (LGC - Laboratoire de Gestion et de Cognition - Université Paul Sabatier - Toulouse III)

  • Isabelle Martinez

    ()
    (LGC - Laboratoire de Gestion et de Cognition - Université Paul Sabatier - Toulouse III)

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    Abstract

    L'innovation est-elle une incitation à la gestion des résultats comptables ? C'est à cette question de recherche que nous tentons ici de répondre. Pour ce faire, un échantillon d'entreprises innovantes a été constitué sur la base des critères définis par OSEO. Sur cet échantillon, nous mesurons en 2009 la gestion des résultats par les variables comptables de régularisation discrétionnaires. Les résultats révèlent une gestion à la hausse des résultats comptables et confortent l'hypothèse selon laquelle l'innovation, qui est une activité complexe, risquée et incertaine, accroît l'asymétrie informationnelle et donc la latitude managériale. Quant aux facteurs susceptibles d'expliquer le comportement comptable des entreprises innovantes, ni l'endettement, ni la structure des actifs ne sont statistiquement significatifs.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650418.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650418

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650418/en/
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    Related research

    Keywords: Innovation ; gestion des résultats ; variables comptables de régularisation;

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