Comment mesurer les irrégularités de distribution des résultats publiés ?
The study of accounting thresholds requires measuring earnings distribution irregularities. But the measurement methods used in the accounting literature are not stabilized. The paper evaluates the impact of the measurement methods. Eleven different calculation methods are applied, year after year, on a base consisting of French listed companies over 13 years. The results are mitigated. The irregularities are severe enough to be identified by all methods, but their magnitude varies greatly and this may have important implications for comparative studies (evolution in time or space).
|Date of creation:||09 May 2011|
|Publication status:||Published in Conférence de l'Association Francophone de Comptabilité 2011, May 2011, Montpellier, France. 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00594840|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
References listed on IDEAS
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- Yaping Wang & Shaw Chen & Bing-Xuan Lin & Liansheng Wu, 2008. "The frequency and magnitude of earnings management in China," Applied Economics, Taylor & Francis Journals, vol. 40(24), pages 3213-3225.
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"Earnings Management to Exceed Thresholds,"
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University of Chicago Press, vol. 72(1), pages 1-33, January.
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- Degeorge, François & Patel, U & Zeckhauser, Richard, 1998. "Earnings Management to Exceed Thresholds," CEPR Discussion Papers 1790, C.E.P.R. Discussion Papers.
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