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Incitations Et Contraintes A La Gestion Du Resultat


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  • Thomas Jeanjean



Cette communication est une revue de la littérature sur la gestion du résultat. Deux résultats apparaissent : l'absence de monotonie stricte des incitations contrairement à la formulation naïve des prédictions de Watts & Zimmerman (1986) et la nécessité de prendre en compte des contraintes pour comprendre les politiques comptables.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00587467.

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Date of creation: May 2000
Date of revision:
Publication status: Published - Presented, 21ÈME CONGRES DE L'AFC, 2000, France
Handle: RePEc:hal:journl:halshs-00587467

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Keywords: gestion du résultat; accruals; incitations; contraintes;


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Cited by:
  1. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print halshs-00266104, HAL.
  2. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
  3. Olivier Vidal, 2010. "Gestion Du Résultat Pour Éviter De Publier Une Perte : Les Montants Manipulés Sont-Ils Marginaux ?," Post-Print hal-00840910, HAL.
  4. Hatem Mansali, 2009. "La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie,, vol. 12(4), pages 39-83, December.
  5. Jonathan Maurice & Emmanuelle Plot, 2010. "Double Diffusion Des Entreprises Dans Le Rapport Annuel : Renforcement Ou Contradiction ?," Post-Print hal-00479533, HAL.


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