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Performances économiques et manipulations comptables : une approche empirique

Author

Listed:
  • Sylvie Chalayer Rouchon

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

  • Pascal Dumontier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Based on discretionary accruals, this paper proposes an empirical study which aims at determining if there are significant differences in accounting practices between companies with raising profits and companies with declining profits. The results show that discretionary accruals are manipulated in order to increase (decrease) reported earnings when the firm exhibits a below (above) average income trend.

Suggested Citation

  • Sylvie Chalayer Rouchon & Pascal Dumontier, 1996. "Performances économiques et manipulations comptables : une approche empirique," Post-Print halshs-00522684, HAL.
    • Handle: RePEc:hal:journl:halshs-00522684
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522684
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    Citations

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    Cited by:

    1. Yves Mard & Sylvain Marsat, 2008. "Accounting Policies preceding CEO Changes in France [Les stratégies comptables précédant un changement de dirigeant en France]," Post-Print hal-02156579, HAL.
    2. repec:dau:papers:123456789/3278 is not listed on IDEAS
    3. Hatem Mansali, 2009. "La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 39-83, December.
    4. Sarra Elleuch Hamza, 2008. "Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une analyse qualitative," Post-Print halshs-00524887, HAL.
    5. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 111-136, December.

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