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Les Determinants De La Gestion Des Resultats Lors Des Fusions: Etude Des Societes Absorbantes Initiatrices Et Cibles

  • Jennifer Boutant

    (IAE-CRG - Université de Toulouse)

Registered author(s):

    cette recherche vise à identifier les facteurs explicatifs de la gestion des résultats des dirigeants des sociétés absorbantes avant une fusion française. Elle montre le rôle déterminant de facteurs contextuels et ce au-delà des facteurs politico-contractuels et de gouvernance généralement admis par la littérature. Elle révèle en outre des comportements substantiellement différents selon l'initiative de l'opération. Enfin, en soulignant la potentielle combinaison d'instruments de manipulation pour influencer la parité, cette étude contribue à apporter un nouvel éclairage sur les stratégies comptables des dirigeants avant des fusions acquisitions.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/47/95/35/PDF/p122.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00479535.

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    Date of creation: 2010
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    Publication status: Published - Presented, Crises et nouvelles problématiques de la Valeur, 2010, Nice, France
    Handle: RePEc:hal:journl:hal-00479535
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00479535/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Jennifer Boutant, 2009. "Pratiques Comptables Des Dirigeants En Matiere D'Approche Multicriteres Et De Gestion Des Resultats Lors Des Fusions-Absorptions Francaises," Post-Print halshs-00459408, HAL.
    2. Heron, Randall & Lie, Erik, 2002. "Operating Performance and the Method of Payment in Takeovers," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 37(01), pages 137-155, March.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    4. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May.
    5. Shivakumar, Lakshmanan, 2000. "Do firms mislead investors by overstating earnings before seasoned equity offerings?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 339-371, June.
    6. Louis, Henock, 2004. "Earnings management and the market performance of acquiring firms," Journal of Financial Economics, Elsevier, vol. 74(1), pages 121-148, October.
    7. Robert H. Chenhall & Frank Moers, 2007. "The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 173-196.
    8. Antonia Botsari & Geoff Meeks, 2008. "Do Acquirers Manage Earnings Prior to a Share for Share Bid?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5-6), pages 633-670.
    9. Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 149-176, April.
    10. Amihud, Yakov & Lev, Baruch & Travlos, Nickolaos G, 1990. " Corporate Control and the Choice of Investment Financing: The Case of Corporate Acquisitions," Journal of Finance, American Finance Association, vol. 45(2), pages 603-16, June.
    11. Steven Young, 2008. ""Discussion of" Do Acquirers Manage Earnings Prior to a Share for Share Bid," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5-6), pages 671-678.
    12. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
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