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Activité d’innovation et gestion des résultats comptables : une étude empirique sur le marché français

Author

Listed:
  • Constant Djama

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse, UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Guillaume Dumas

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School, UM - Université de Montpellier, LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Isabelle Martinez

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

Abstract

Does firms engaged in innovative activity manage earnings? Innovative activity is modeled by its inputs (R&D expenditures) and its outputs (patents published). Based on these two criteria, the sample includes French « innovative » firms over 2006-2010. The discretionary accruals show that these firms increase earnings. These earnings are only managed during early stages of development of innovations and are not during the latter stages. Further, the earnings management is related to new external funds.

Suggested Citation

  • Constant Djama & Guillaume Dumas & Isabelle Martinez, 2014. "Activité d’innovation et gestion des résultats comptables : une étude empirique sur le marché français," Post-Print hal-03018793, HAL.
    • Handle: RePEc:hal:journl:hal-03018793
    DOI: 10.4000/fcs.1496
    as

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