IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_041_0025.html
   My bibliography  Save this article

La gestion stratégique des résultats : Le modèle anglo-saxon convient-il au contexte suisse ?

Author

Listed:
  • Denis Cormier
  • Michel Magnan
  • Bernard Morard

Abstract

Earnings management may be defined as management intervention in the enterprise financial reporting process for the purpose of varying wealth distribution. Management thereby seeks either to increase or reduce profit, the decision being a junction of implicit or explicit contracts in which the enterprise and management are engaged. Three reasons motivate earnings management: political cost minimisation, financing cost minimisation and manager wealth maximisation. Among the contexts studied we address instances related to regulatory bodies, enterprises in financial difficulty and takeover attempts. We present an earnings management model based on a sample of Swiss companies. Our results generally support hypotheses found in the literature.

Suggested Citation

  • Denis Cormier & Michel Magnan & Bernard Morard, 1998. "La gestion stratégique des résultats : Le modèle anglo-saxon convient-il au contexte suisse ?," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 25-48.
    • Handle: RePEc:cai:accafc:cca_041_0025
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_041_0025
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-1998-1-page-25.htm
    Download Restriction: free
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_041_0025. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.