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Les incitations à la gestion des résultats des sociétés absorbantes. Le cas des fusions-absorptions françaises

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  • Jennifer Boutant
  • Marie-Anne Verdier

Abstract

This paper investigates factors influencing earnings management in absorbing firms? during statutory mergers. Based on a sample composed of 107 French listed firms, it shows that upward earnings management is more important when (1) a risk of control dilution for dominant shareholders exists, (2) absorbing firms? shareholders are the initiator of the deal and (3) the market values is used to fix the exchange ratio. On the contrary, the direct use of earnings criteria induces more conservative behaviour of managers

Suggested Citation

  • Jennifer Boutant & Marie-Anne Verdier, 2015. "Les incitations à la gestion des résultats des sociétés absorbantes. Le cas des fusions-absorptions françaises," Revue française de gestion, Lavoisier, vol. 0(7), pages 33-50.
    • Handle: RePEc:cai:rfglav:rfg_252_0033
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