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Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une analyse qualitative

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  • Sarra Elleuch Hamza

    (ISCAE de Tunis - ISCAE)

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    Abstract

    L'objectif de cet article est de comprendre les raisons qui poussent les entreprises tunisiennes à gérer leurs résultats même en présence de réglementation de plus en plus stricte et d'examiner les différentes pratiques utilisées à cette fin. En suivant une démarche qualitative basée sur les entretiens et l'analyse des documents comptables, il s'est avéré que le souci le plus important pour les sociétés non cotées est la minimisation de l'impôt. Alors que les sociétés cotées gèrent leurs résultats pour éviter les pertes ou pour maintenir leurs résultats. Pour ce faire, les entreprises tunisiennes ne profitent pas uniquement de la flexibilité des règles et méthodes comptables mais recourent aussi à des transactions intragroupes et prennent des décisions opérationnelles.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/48/87/PDF/p96.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00524887.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00524887

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00524887/en/
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    Related research

    Keywords: Gestion des résultats; Démarche qualitative; Transactions intragroupes;

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    12. Gaetan Breton & Alain Schatt, 2003. "Manipulation comptable:les dirigeants et les autres parties prenantes," Working Papers CREGO 1030104, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    13. Othman, Hakim Ben & Zeghal, Daniel, 2006. "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases," The International Journal of Accounting, Elsevier, vol. 41(4), pages 406-435, 012.
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