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Clauses restrictives et modifications comptables: une étude canadienne

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  • RÉAL LABELLE

Abstract

Résumé. Cette étude porte sur les décisions prises par les sociétés canadiennes en matière de modifications comptables. L'information tirée de l'analyse des états financiers indique qu'il existe une relation entre les clauses restrictives des contrats d'emprunt et les décisions en matière de modifications comptables. L'hypothèse de la “visibilité†politique n'a pu être confirmée, contrairement à celle de l'effet de la réglementation.

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  • Rã‰Al Labelle, 1990. "Clauses restrictives et modifications comptables: une étude canadienne," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 699-723, March.
    • Handle: RePEc:wly:coacre:v:6:y:1990:i:2:p:699-723
    DOI: 10.1111/j.1911-3846.1990.tb00782.x
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    Cited by:

    1. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.

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