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Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms

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Listed:
  • Carlos J.O. Trejo-Pech
  • Richard N. Weldon
  • Michael A. Gunderson

Abstract

type="main" xml:lang="fr"> Dans la présente étude, nous examinons la gestion du résultat en comptabilité d'exercice et la gestion réelle du résultat dans les agroentreprises étatsuniennes. Nous avons mis l'accent sur les agroentreprises qui signalaient un résultat de faible qualité, soit des entreprises qui ont des charges à payer très élevées comparativement à leurs pairs. Nous avons utilisé la version modifiée du modèle transversal intrasectoriel de Jones (Jones 1991, Dechow et al 1995) pour évaluer la gestion du résultat en comptabilité d'exercice. Pour déceler les pratiques de gestion réelle du résultat, nous avons utilisé le modèle de Roychowdhury (2006) qui tient compte des dépenses discrétionnaires. Selon les résultats de notre étude, les agroentreprises adoptent la gestion du résultat en comptabilité d'exercice plutôt que la gestion réelle du résultat. De plus, il se pourrait que les gestionnaires gèrent le résultat en apportant des ajustements spécifiques aux provisions pour comptes clients douteux et aux éléments exceptionnels.

Suggested Citation

  • Carlos J.O. Trejo-Pech & Richard N. Weldon & Michael A. Gunderson, 2016. "Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 64(1), pages 89-118, March.
  • Handle: RePEc:bla:canjag:v:64:y:2016:i:1:p:89-118
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    References listed on IDEAS

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