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Contribution A L'Analyse De La Gestion Du Resultat Des Societes Cotees

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Author Info

  • Thomas Jeanjean

    (ENS Cachan - Ecole Normale Supérieure de Cachan - École normale supérieure de Cachan - ENS Cachan)

Abstract

Cette communication étudie la gestion du résultat de sociétés cotées au premier marché. Le cadre théorique repose sur la théorie positive et le désir d'atteindre des seuils. La dimension temporelle des politiques comptables, la nature de l'auditeur et de la firme, la présence d'administrateurs indépendants sont intégrés à l'analyse.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/58/46/33/PDF/JEANJEAN.PDF
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00584633.

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Date of creation: May 2001
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Publication status: Published - Presented, 22ÈME CONGRES DE L'AFC, 2001, France
Handle: RePEc:hal:journl:halshs-00584633

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584633/en/
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Related research

Keywords: gestion du résultat ; incitations ; contraintes;

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Cited by:
  1. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 11(4), pages 111-136, December.

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