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Comment mesurer les irrégularités de distribution des résultats publiés ?

Author

Listed:
  • Olivier Vidal

    () (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

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).

Suggested Citation

  • Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-00594840, HAL.
  • Handle: RePEc:hal:journl:hal-00594840
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00594840
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    File URL: https://hal.archives-ouvertes.fr/hal-00594840/document
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    References listed on IDEAS

    as
    1. 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.
    2. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 557-592, September.
    3. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
    4. repec:bla:joares:v:37:y:1999:i:1:p:57-81 is not listed on IDEAS
    5. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    6. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
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