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Analyse Du Rôle Prédictif Des Accruals Discrétionnaires : Effet Des Normes Comptables Utilisées

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  • Nadia Sbei

    (UREMO - IHEC)

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    Abstract

    Dans ce papier nous examinons la relation entre la manipulation des résultats et la qualité des normes comptables utilisées par les firmes. Ainsi, nous comparons les pratiques de manipulation des résultats pour des échantillons de firmes utilisant les normes françaises, internationales et américaines à travers l'analyse du comportement des accruals discrétionnaires. Cette comparaison a été réalisée sur deux volets : l'examen de l'ampleur des accruals discrétionnaires et l'analyse de leur rôle prédictif de la performance future de la firme. Les résultats dégagés montrent des différences significatives dans les pratiques de gestion des résultats entre les firmes utilisant de différentes normes comptables.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/12/87/PDF/82.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00581287.

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    Date of creation: May 2005
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    Publication status: Published - Presented, Comptabilité et Connaissances, 2005, France
    Handle: RePEc:hal:journl:halshs-00581287

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00581287/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: manipulation des résultats; accruals discrétionnaires; normes comptables; IAS; GAAP américains;

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    1. Ivo Welch & Siew Hong Teoh & T.J. Wong, 1995. "Earnings Management and The Post-Issue Underperformance in Seasoned Equity Offerings," Finance 9-95., University of California at Los Angeles.
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