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Les motivations de l'inscription des investissements en R&D à l'actif : Divulgation volontaire d'informations ou gestion des résultats ?

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  • Samah Rebai Azouz

    ()
    (REPONSE - Université de Reims Champagne-Ardenne, IHEC - IHEC de Sfax)

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    Abstract

    Inscrire la R&D en charges de l'exercice ou à l'actif du bilan est un choix qui s'offre aux dirigeants des entreprises françaises. A travers ce choix, se dessinent deux stratégies managériales différentes, mais non mutuellement exclusives, à savoir diffuser plus d'informations sur les investissements en R&D et/ou gérer les résultats de l'entreprise. Sur la base d'un échantillon de 87 entreprises industrielles françaises appartenant à l'indice SBF 250 pendant la période 2000-2004, les résultats de l'étude montrent que l'inscription à l'actif de la R&D permet, contrairement à sa comptabilisation en charges, d'améliorer l'indice de divulgation volontaire d'informations sur la politique de R&D.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650564.

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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-00650564

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    Keywords: R&D ; choix comptables ; indice de divulgation ; gestion des résultats ; discrétion managériale;

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