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La Gestion Réelle Des Résultats: Le Cas Des Entreprises Françaises

Author

Listed:
  • Mouna Sellami

    (CREM [Tunisie] - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

  • Fodil Adjaoud

    (École de gestion Telfer / Université d'Ottawa - University of Ottawa [Ottawa])

Abstract

Most studies related to the earnings management were based on the concept of the « accruals » to detect the discretion of management. Our study provides a contribution in the case of listed French companies by showing that in addition to managing the « accruals » - described by « accounting earnings management » - the leaders manage their cash flows from operations (cash accounting ), to cross the zero threshold, through the management of a business operation (real activity): sales. This is qualified by « real earnings management ».

Suggested Citation

  • Mouna Sellami & Fodil Adjaoud, 2010. "La Gestion Réelle Des Résultats: Le Cas Des Entreprises Françaises," Post-Print hal-00479496, HAL.
    • Handle: RePEc:hal:journl:hal-00479496
    Note: View the original document on HAL open archive server: https://hal.science/hal-00479496
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