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Modes de financement et comptabilisation des immatériels : une approche historique de la gestion du résultat

Author

Listed:
  • Karine Fabre
  • Gwenaëlle Nogatchewsky
  • Bruno Oxibar

Abstract

This article aims at highlighting the earnings management practices from the opening of capital markets in the late 19th century. At this time, financing methods of firms know major changes in a context of absence of accounting standards. A historical case study of L?Air Liquide, conducted from its creation in 1902 to 1939 highlights the fact that intangible expenses are used as a tool for earnings management according to changes in the financing structure.

Suggested Citation

  • Karine Fabre & Gwenaëlle Nogatchewsky & Bruno Oxibar, 2015. "Modes de financement et comptabilisation des immatériels : une approche historique de la gestion du résultat," ACCRA, Association francophone de comptabilité, vol. 21(3), pages 149-176.
    • Handle: RePEc:cai:accafc:cca_213_0149
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