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La gestion strategique des resultats. Le modele anglo-saxon convient-il au contexte suisse?

Author

Listed:
  • Cormier, D
  • Magnan, M
  • Morard, B

Abstract

Earnings management can be defined as a purposeful intervention by executives into a firm's financial reporting process in order to secure some gains for themselves, for some firm stakeholders (e.g. investors), or from other firm stakeholders (e.g. debtholders). In this context, a firm's executives may attempt to sway external parties' opinion or decision towards a position that is more favourable to the firm or to themselves by engaging in earnings management.

Suggested Citation

  • Cormier, D & Magnan, M & Morard, B, 1997. "La gestion strategique des resultats. Le modele anglo-saxon convient-il au contexte suisse?," Papers 97.02, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
    • Handle: RePEc:fth:ehecge:97.02
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    Citations

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    Cited by:

    1. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    2. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    3. Sana Triki Damak & Khamoussi Halioui, 2011. "Traitement comptable des dépenses de R&D et motivations de gestion des résultats : une étude empirique sur des entreprises françaises cotées," Post-Print hal-00650590, HAL.

    More about this item

    Keywords

    MANAGEMENT;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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