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Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext

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  • Jean-Louis Paré

    ()
    (Advancia-Negocia - Advencia-Negocia)

  • Frédéric Demerens

    ()
    (Advencia-Negocia - Advancia-Negocia)

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    Abstract

    Cette recherche propose d'illustrer à partir d'un cas réel la mise en oeuvre d'une démarche de détection exante de différentes opérations de gestion des données comptables. S'appuyant sur les travaux de Schilitt, nous rappelons la typologie des manipulations comptables et donnons différents exemples de leur application par de grands groupes. La lecture attentive et l'analyse des documents financiers d'une jeune PME récemment introduite en bourse nous permettent de présupposer et d'identifier certaines opérations de gestion des données comptables. Mauvaise reconnaissance des produits, transferts de charges actuelles vers des périodes futures, présentation d'actifs surévalués et de passifs sous-évalués sont les principales opérations identifiées. Ces opérations modifient considérablement les indicateurs financiers de la firme. Les contextes mouvants favorisent le recours à la gestion des données comptables par les firmes. La multiplication des normes et règles ne peut à elle seule suffire à endiguer de telles pratiques, la détection ex-ante doit aussi être privilégiée tant par les praticiens que par les chercheurs et formateurs en sciences de gestion.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650559.

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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-00650559

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650559/en/
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    Related research

    Keywords: analyse financière ; société cotée ; PME ; manipulations financières;

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    References

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