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Payement Bas� Sur Actions Ifrs2 Ï¿½ Solution De La Pr�Vention De La Manipulation Du R�Sultat De L�Entit� Ï¿½Conomique

Author

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  • Mihaela Galiceanu
  • Mihaela Popescu

Abstract

Les utilisateurs des informations financi�res, en particulier les investisseurs, ont l�opinion que certaines compagnies omettent certains frais dans le but de la manipulation des r�sultats financiers. L�apparition IFRS2, a cr�e parmi les managers de grandes compagnies une s�rie de controverses vu qu�ils avaient des opinions diff�rentes en ce qui concerne l�influence de l�application de ces normes sur les situations financi�res. Cet article essaie de mettre en �vidence les corr�lations positives qui existent entre l�utilisation des options par actions par les compagnies et l�accroissement du profit de celles-ci. A travers la pr�sentation de certaines �tudes de cas on exemplifie des cas concrets d�application du standard IFRS2.

Suggested Citation

  • Mihaela Galiceanu & Mihaela Popescu, 2008. "Payement Bas� Sur Actions Ifrs2 Ï¿½ Solution De La Pr�Vention De La Manipulation Du R�Sultat De L�Entit� Ï¿½Conomique," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(1(3)_Spri).
  • Handle: RePEc:ush:jaessh:v:3:y:2008:i:1(3)_spring2008:11
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