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Information comptable et défaillance des entreprises : le cas français

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  • Michèle Saboly

Abstract

In France there are only a few studies focused on the link between accounting and financial distress. What are managers choices ? This preliminary study about turnaround companies explores the choices connected to information disclosure, accounting organization and earnings management.

Suggested Citation

  • Michèle Saboly, 2001. "Information comptable et défaillance des entreprises : le cas français," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 67-86.
    • Handle: RePEc:cai:accafc:cca_072_0067
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    Citations

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    Cited by:

    1. Campa, Domenico, 2019. "Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies," Research in International Business and Finance, Elsevier, vol. 50(C), pages 457-471.
    2. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    3. Constant Djama, 2002. "Les Profils Financiers Et Comptables Des Entreprises En Difficulte," Post-Print halshs-00584464, HAL.

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