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Les cessions d'actifs : un moyen de gérer le résultat comptable ?

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  • Yves Mard

    (Université d'Auvergne - Université d'Auvergne)

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    Abstract

    Cet article vise à déterminer empiriquement si les dirigeants d'entreprises gèrent les résultats comptables en choisissant la date de cession de leurs actifs. Deux motivations à la gestion des résultats comptables sont envisagées : celle qui vise à lisser les résultats et celle liée à l'endettement de l'entreprise. Les résultats confirment l'utilisation de la date de cession d'actifs afin d'atténuer les fluctuations de résultats. Il apparaît que la gestion se fait, d'une part, en jouant sur le montant d'actifs cédés, et d'autre part en sélectionnant les actifs cédés en fonction des plus et moins values qu'ils dégagent. En revanche, pour les firmes endettées, la décision de cession d'actifs semble dictée plus par la nécessité que par la volonté d'augmenter les résultats.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/55/82/27/PDF/71-MARD.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00558227.

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    Date of creation: May 2006
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    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00558227

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00558227/en/
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    Keywords: Gestion des résultats ; Cessions d'actifs ; Lissage ; Endettement.;

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    1. Don Herrmann & Tatsuo Inoue & Wayne B. Thomas, 2003. "The Sale of Assets to Manage Earnings in Japan," Journal of Accounting Research, Wiley Blackwell, Wiley Blackwell, vol. 41(1), pages 89-108, 03.
    2. Press, Eric G. & Weintrop, Joseph B., 1990. "Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 12(1-3), pages 65-95, January.
    3. Geoffrey Poitras & Trevor Wilkins & Yoke Shang Kwan, 2002. "The Timing of Asset Sales: Evidence of Earnings Management?," Journal of Business Finance & Accounting, Wiley Blackwell, Wiley Blackwell, vol. 29(7&8), pages 903-934.
    4. Bartov, Eli & Givoly, Dan & Hayn, Carla, 2002. "The rewards to meeting or beating earnings expectations," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 33(2), pages 173-204, June.
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