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Les Indicateurs D'Asymétrie Sont-Ils Pertinents Pour Étudier Les Seuils Comptables ?

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  • Olivier Vidal

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

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    Abstract

    S'attendant à ce que la distribution statistique des résultats non manipulés des entreprises présente une allure « lisse », les irrégularités de distribution des résultats publiés par les entreprises observées autour de certains seuils sont interprétées comme des manifestations de gestion du résultat. De nombreuses études ont tenté de mesurer ces irrégularités afin d'effectuer des comparaisons dans le temps, dans l'espace, ou entre les différents seuils. Ces études sont donc confrontées à un problème technique de mesure. Or la méthodologie de mesure des irrégularités n'est pas stabilisée. Parmi ces mesures, l'article s'intéresse plus spécifiquement aux indicateurs d'asymétrie. Il souligne leurs limites théoriques et teste leur validité à travers une application empirique. Les résultats tendent à montrer que de tels indicateurs sont myopes, et qu'ils peuvent conduire à des interprétations erronées des phénomènes qu'ils sont censés représenter.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/45/88/94/PDF/p33.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00458894.

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    Date of creation: 2009
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    Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
    Handle: RePEc:hal:journl:halshs-00458894

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00458894/en/
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    Keywords: Gestion du résultat; seuils comptables; indicateurs d'asymétrie; distribution des résultats;

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    1. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    2. David Burgstahler & Michael Eames, 2006. "Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5-6), pages 633-652.
    3. Yu, Qiao & Du, Bin & Sun, Qian, 2006. "Earnings management at rights issues thresholds--Evidence from China," Journal of Banking & Finance, Elsevier, vol. 30(12), pages 3453-3468, December.
    4. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    5. David Holland & Alan Ramsay, 2003. "Do Australian companies manage earnings to meet simple earnings benchmarks?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(1), pages 41-62.
    6. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
    7. Shen, Chung-Hua & Chih, Hsiang-Lin, 2005. "Investor protection, prospect theory, and earnings management: An international comparison of the banking industry," Journal of Banking & Finance, Elsevier, vol. 29(10), pages 2675-2697, October.
    8. Bartov, Eli & Givoly, Dan & Hayn, Carla, 2002. "The rewards to meeting or beating earnings expectations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 173-204, June.
    9. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 557-592, 09.
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