IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_102_0009.html
   My bibliography  Save this article

Le contenu informatif des chiffres comptables : vers de nouvelles améliorations méthodologiques ?

Author

Listed:
  • Isabelle Martinez

Abstract

The purpose of this study is to extend the research on the information content of accounting numbers in two directions. Firstly, we test whether the explanatory power of accounting variables (earnings and cash flows) can be improved by using a nonlinear specification. Secondly, we investigate how firm-specific attributes such as size, debt level and firm life-cycle influence the relative relevance of accounting measures. Results support a nonlinear relationship between stock returns and accounting variables. They indicate also that the relevance of earnings is conditional on size, debt level and life-cycle of the firm.

Suggested Citation

  • Isabelle Martinez, 2004. "Le contenu informatif des chiffres comptables : vers de nouvelles améliorations méthodologiques ?," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 9-30.
    • Handle: RePEc:cai:accafc:cca_102_0009
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_102_0009
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2004-2-page-9.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_102_0009. 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.