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Traitement comptable des dépenses de R&D et motivations de gestion des résultats : une étude empirique sur des entreprises françaises cotées

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  • Sana Triki Damak

    ()
    (Corporate Finance and Financial Theory (COFFIT) - Faculté des Sciences Economiques et de Gestion de Sfax)

  • Khamoussi Halioui

    ()
    (Corporate Finance and Financial Theory (COFFIT) - Faculté des Sciences Economiques et de Gestion de Sfax, ISAE de Gafsa - ISAE de Gafsa)

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    Abstract

    Le traitement comptable des dépenses de recherche et développement (R&D) est un sujet controversé qui pourrait être, dans certains cas, motivé par des incitations à manipuler les résultats. En se basant sur un échantillon d'entreprises françaises cotées en bourse, cette étude traite la question : Dans quelle mesure les décisions des entreprises concernant la capitalisation ou non des dépenses de la R&D sont-elles guidées par des motivations de gérer les résultats? Le contexte français constitue un terrain d'étude favorable à la vérification de nos hypothèses : En effet, les normes IFRS appliquées en France sur les sociétés cotées depuis 2005 offrent le choix entre la capitalisation et le passage en charges des dépenses en R&D. En utilisant un modèle de régression logistique, nous constatons que les entreprises françaises cotées en bourse ont tendance à utiliser la capitalisation des dépenses de R&D pour des fins, tant, de lissage des résultats que par souci de ne pas violer les clauses restrictives d'endettement.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650590.

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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-00650590

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650590/en/
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    Keywords: comptabilité des dépenses de R&D ; gestion des résultats; lissage des résultats ; clauses restrictives des contrats d'endettement; entreprises françaises.;

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    1. Fudenberg, Drew & Tirole, Jean, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Journal of Political Economy, University of Chicago Press, vol. 103(1), pages 75-93, February.
    2. Cormier, D & Magnan, M & Morard, B, 1997. "La gestion strategique des resultats. Le modele anglo-saxon convient-il au contexte suisse?," Papers 97.02, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
    3. Gaetan Breton & Alain Schatt, 2003. "Manipulation comptable:les dirigeants et les autres parties prenantes," Working Papers CREGO 1030104, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Beatriz Garcia Osma, 2008. "Board Independence and Real Earnings Management: The Case of R&D Expenditure," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(2), pages 116-131, 03.
    5. Daley, Lane A. & Vigeland, Robert L., 1983. "The effects of debt covenants and political costs on the choice of accounting methods : The case of accounting for R&D costs," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 195-211, April.
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