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De l'importance des seuils en comptabilité

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  • Olivier Vidal

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    (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

    Les seuils et objectifs comptables sont peu étudiés en France. Si les études internationales sur le sujet sont assez nombreuses, elles mettent en oeuvre presque exclusivement des méthodologies statistiques à partir de bases de données. L'article plaide pour un développement des études sur les seuils comptables, et y contribue de deux manières. Tout d'abord, il montre qu'atteindre un objectif de résultat ne serait pas un cas particulier, mais une motivation principale à la manipulation comptable. Par ailleurs, en proposant une typologie des seuils, il prédit l'existence de seuils non encore révélés empiriquement, et aide à sélectionner la méthodologie adéquate en fonction de la nature du seuil étudié.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/91/PDF/Vidal_1.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650591.

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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-00650591

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650591/en/
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    Keywords: Seuil comptable ; objectif de résultat ; gestion du résultat ; distribution de résultat;

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    1. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, University of Chicago Press, vol. 72(1), pages 1-33, January.
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    3. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 7(1-3), pages 85-107, April.
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    6. Yaping Wang & Shaw Chen & Bing-Xuan Lin & Liansheng Wu, 2008. "The frequency and magnitude of earnings management in China," Applied Economics, Taylor & Francis Journals, Taylor & Francis Journals, vol. 40(24), pages 3213-3225.
    7. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 24(1), pages 99-126, December.
    8. Yu, Qiao & Du, Bin & Sun, Qian, 2006. "Earnings management at rights issues thresholds--Evidence from China," Journal of Banking & Finance, Elsevier, Elsevier, vol. 30(12), pages 3453-3468, December.
    9. Petrovits, Christine M., 2006. "Corporate-sponsored foundations and earnings management," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 41(3), pages 335-362, September.
    10. Dechow, Patricia M. & Sloan, Richard G., 1991. "Executive incentives and the horizon problem : An empirical investigation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 14(1), pages 51-89, March.
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