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Contribution à la connaissance de la production de l'information financière : Le cas des provisions pour litiges

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  • Nancy Segura

    (Université montpellier I - Université Montpellier I)

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    Abstract

    Les provisions pour litiges constituent aujourd'hui l'un des items les plus stratégiques et énigmatiques des états financiers. Que sait-on en effet de cette catégorie de provisions pour risques ? De leur conditions d'élaboration ? L'objectif de cet article vise précisément à comprendre et expliquer le processus décisionnel prévalant à leur formation. Deux questions de recherche sont ainsi posées : - Comment est prise la décision de provisionner un litige dans les grands groupes cotés ?- Quels sont les déterminants principaux de ce processus décisionnel ? Pour enquêter sur ces questions sensibles, une approche qualitative inspirée de la méthode de la théorie enracinée a été adoptée et 22 répondants ont été sollicités. Au final, trois résultats principaux émergent de cette recherche : - Le directeur financier gouverne quasiment seul le processus d'élaboration des provisions pour litiges, en laissant très peu de place aux conseillers juridiques, avocats, et auditeurs. - IAS 37 conditionne faiblement la manière dont le directeur financier décide. - Le profil psychologique du directeur financier est un déterminant majeur du montant provisionné.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/59/82/PDF/p119.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525982.

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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-00525982

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525982/en/
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    Related research

    Keywords: provisions; litiges; IAS37; méthode qualitative;

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    1. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    2. Kinney, William Jr. & McDaniel, Linda S., 1989. "Characteristics of firms correcting previously reported quarterly earnings," Journal of Accounting and Economics, Elsevier, vol. 11(1), pages 71-93, February.
    3. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
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