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La Gestion des Résultats Comptables lors des Prises de Contrôle : Une analyse dans le Contexte Suisse


  • Franck Missonier-Piera
  • Walid Ben Amar


This study examines whether takeover targets in Switzerland manage their earnings in the period preceding the initiation of the takeover. With a sample of 50 Swiss firms that were takeover targets between 1990 and 2002, the empirical analysis documents the existence of significant earnings management in the year preceding the takeover (i.e. discretionary accruals as a measure of earnings management).

Suggested Citation

  • Franck Missonier-Piera & Walid Ben Amar, 2007. "La Gestion des Résultats Comptables lors des Prises de Contrôle : Une analyse dans le Contexte Suisse," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(1), pages 137-155.
  • Handle: RePEc:cai:ccaafc:cca_131_0137

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    Cited by:

    1. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.
    2. Nader Mansouri, 2014. "The Determinants Of Management Provisions After The Introduction Of Ias / Ifrs Standards In France [Les Determinants De La Gestion Des Provisions (Prc) Apres L’Introduction Des Normes Ias/Ifrs En F," Post-Print hal-01899131, HAL.
    3. Ghribi Rihab & Anis Jarboui, 2016. "Impact of accounting and financial manipulations around mergers and acquisitions on shareholders' perception," Post-Print hal-01371223, HAL.


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