De l'importance des seuils en comptabilité
There are few studies on earnings thresholds and targets in France. International studies are numerous, however, they use almost excusively data based statistics. The paper advocates developing studies on accounting thresholds, and contributes in two ways. First, it shows that achieving an earnings target is not a special case, but a primary motivation for accounting manipulation. Moreover, by proposing a typology of thresholds, it predicts the existence of thresholds not yet empirically proven, and helps in selecting the appropriate methodology according to the nature of the threshold studied.
|Date of creation:||09 May 2011|
|Date of revision:|
|Publication status:||Published in Congrès de l'Association Française de Comptabilité, May 2011, Montpellier, France. 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00594834|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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