IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00464789.html
   My bibliography  Save this paper

Le rôle des aversions psychologiques dans l'évitement des seuils comptables : une étude exploratoire

Author

Listed:
  • Olivier Vidal

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - 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

This article explores the psychological factors which explain discontinuities in earnings distributions. 9 hypotheses from literature were tested in an empirical laboratory study, and the results suggest that managers are naturally reluctant to publish negative earnings, negative earning variations and forecast errors. These aversions could explain earnings management to avoid thresholds. The study also reveals a natural aversion to extreme values, both negatives and positives. Big bath accounting cannot be explained by psychological factors. Finally, the study shows that managers are ready to make irrational decisions in order to avoid thresholds.

Suggested Citation

  • Olivier Vidal, 2007. "Le rôle des aversions psychologiques dans l'évitement des seuils comptables : une étude exploratoire," Post-Print halshs-00464789, HAL.
    • Handle: RePEc:hal:journl:halshs-00464789
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00464789
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00464789/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00464789. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.