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Le Comportement Myopique D’Investissement En R&D : Une Realite En France ?

Author

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  • Guillaume Dumas

    (UM - Université de Montpellier)

Abstract

Cette recherche détermine la mesure danslaquelle les dirigeants adoptent un comportementmyopique d'investissement en R&D ; défini commel'ajustement intentionnel des investissements de longterme dans l'objectif d'atteindre des résultats sur lecourt terme. Cette recherche s'interroge ensuite sur lapropension qu'a eu la réduction de discrétionmanagériale en matière de comptabilisation desdépenses de R&D (lors de l'adoption des normes IFRS)sur la gestion réelle des résultats par l'investissement enR&D. Les résultats montrent que les dirigeants ajustentintentionnellement à la baisse leurs investissements enR&D pour atteindre le résultat bénéficiaire et dans unemoindre mesure le résultat de l'année précédente. Laréduction de l'investissement en R&D pour atteindre lerésultat bénéficiaire est légèrement plus prononcée sousle référentiel IFRS.

Suggested Citation

  • Guillaume Dumas, 2012. "Le Comportement Myopique D’Investissement En R&D : Une Realite En France ?," Post-Print hal-03948465, HAL.
    • Handle: RePEc:hal:journl:hal-03948465
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948465
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    References listed on IDEAS

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