Advanced Search
MyIDEAS: Login to save this paper or follow this series

Incitations Et Contraintes A La Gestion Du Resultat

Contents:

Author Info

  • Thomas Jeanjean

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

Abstract

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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://halshs.archives-ouvertes.fr/docs/00/58/74/67/PDF/JEANJEA.pdf
Download Restriction: no

Bibliographic Info

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

as in new window
Length:
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

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00587467/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/

Related research

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

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

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, revues.org, 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.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00587467. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.