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De la gestion du résultat à l'incarnation de la politique de modernisation

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  • Cyrille Sardais

Abstract

We study the controversies that occurred about the results of Renault in the beginning of the 1950s. We discuss the question of earnings management, in such a context of strong inflation and highlight the ability of an accounting mechanism (assets? reevaluation) to epitomize the public will of modernising the country.

Suggested Citation

  • Cyrille Sardais, 2005. "De la gestion du résultat à l'incarnation de la politique de modernisation," ACCRA, Association francophone de comptabilité, vol. 11(3), pages 89-103.
    • Handle: RePEc:cai:accafc:cca_113_0089
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