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Les déterminants des choix comptables. Étude des pratiques françaises et comparaison franco-américaine

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  • Toufik Saada

Abstract

This paper is designed to provide evidence on positive accounting theory in the French environment and to compare the determinants of enterprise accounting policy choke in France and the United States. The accounting methods examined concern depreciation methods, inventory valuation, the period of goodwill amortisation, and recognition of pension costs. Multivariate statistical tests have been conducted in two stages: first, each selected accounting procedure was considered individually, then income strategy was taken into account. Comparison of the results with those obtained in the US context shows that the principal difference concerns the influence of firm size on accounting policy choice.

Suggested Citation

  • Toufik Saada, 1995. "Les déterminants des choix comptables. Étude des pratiques françaises et comparaison franco-américaine," ACCRA, Association francophone de comptabilité, vol. 1(2), pages 52-74.
    • Handle: RePEc:cai:accafc:cca_012_0052
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