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Activité d’innovation et gestion des résultats comptables:une étude empirique sur le marché français

Author

Listed:
  • Constant Djama

    (CRM - Université Toulouse 1 capitole)

  • Guillaume Dumas

    (LGCO – Université Toulouse 3 Paul Sabatier)

  • Isabelle Martinez

    (LGCO - Université Toulouse 3 Paul Sabatier)

Abstract

(VF)Les entreprises engagées dans une activité d’innovation gèrent-elles leurs résultats comptables ? L’activité d’innovation est ici modélisée par ses intrants (investissements en R&D) et ses extrants (brevets publiés). À partir de ce double critère, un échantillon d’entreprises françaises « innovantes » est constitué sur 2006-2010. Le calcul des variables comptables de régularisation discrétionnaires montre une gestion à la hausse des résultats comptables. Celle-ci ne semble intervenir que lors des premières phases de développement de l’innovation, la production d’extrants n’incitant pas les dirigeants à gérer les résultats comptables. En outre, la gestion des résultats comptables semble liée à l’obtention de nouveaux financements externes.(VA)Do firms engaged in innovative activity manage earnings? Innovative activity is modeled by its inputs (R&D expenditures) and its outputs (patents published). Based on these two criteria, the sample includes French « innovative » firms over 2006-2010. The discretionary accruals show that these firms increase earnings. These earnings are only managed during early stages of development of innovations and are not during the latter stages. Further, the earnings management is related to new external funds.

Suggested Citation

  • Constant Djama & Guillaume Dumas & Isabelle Martinez, 2014. "Activité d’innovation et gestion des résultats comptables:une étude empirique sur le marché français," Revue Finance Contrôle Stratégie, revues.org, vol. 17(2), pages 65-87, June.
    • Handle: RePEc:dij:revfcs:v:17:y:2014:i:2:p:65-87.
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    Cited by:

    1. Soumaya Bechir Hechmi, 2020. "The Determinants of Investment Behavior of Saudi Industrial Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 10(2), pages 203-208.

    More about this item

    Keywords

    activité d’innovation; gestion des résultats comptables; brevets; innovative activity; earnings management; patents.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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