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De l'importance des seuils en comptabilité

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  • Olivier Vidal

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

There are few studies on earnings thresholds and targets in France. International studies are numerous, however, they use almost excusively data based statistics. The paper advocates developing studies on accounting thresholds, and contributes in two ways. First, it shows that achieving an earnings target is not a special case, but a primary motivation for accounting manipulation. Moreover, by proposing a typology of thresholds, it predicts the existence of thresholds not yet empirically proven, and helps in selecting the appropriate methodology according to the nature of the threshold studied.

Suggested Citation

  • Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00650591, HAL.
    • Handle: RePEc:hal:journl:hal-00650591
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650591
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    References listed on IDEAS

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