IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Traitement comptable des dépenses de R&D et motivations de gestion des résultats : une étude empirique sur des entreprises françaises cotées

  • Sana Triki Damak

    ()

    (Corporate Finance and Financial Theory (COFFIT) - Faculté des Sciences Economiques et de Gestion de Sfax)

  • Khamoussi Halioui

    ()

    (Corporate Finance and Financial Theory (COFFIT) - Faculté des Sciences Economiques et de Gestion de Sfax, ISAE de Gafsa - ISAE de Gafsa)

Registered author(s):

    Le traitement comptable des dépenses de recherche et développement (R&D) est un sujet controversé qui pourrait être, dans certains cas, motivé par des incitations à manipuler les résultats. En se basant sur un échantillon d'entreprises françaises cotées en bourse, cette étude traite la question : Dans quelle mesure les décisions des entreprises concernant la capitalisation ou non des dépenses de la R&D sont-elles guidées par des motivations de gérer les résultats? Le contexte français constitue un terrain d'étude favorable à la vérification de nos hypothèses : En effet, les normes IFRS appliquées en France sur les sociétés cotées depuis 2005 offrent le choix entre la capitalisation et le passage en charges des dépenses en R&D. En utilisant un modèle de régression logistique, nous constatons que les entreprises françaises cotées en bourse ont tendance à utiliser la capitalisation des dépenses de R&D pour des fins, tant, de lissage des résultats que par souci de ne pas violer les clauses restrictives d'endettement.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/90/PDF/Triki-Damak_Halioui.pdf
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number hal-00650590.

    as
    in new window

    Length:
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650590
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650590/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Gaetan Breton & Alain Schatt, 2003. "Manipulation comptable:les dirigeants et les autres parties prenantes," Working Papers CREGO 1030104, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Daley, Lane A. & Vigeland, Robert L., 1983. "The effects of debt covenants and political costs on the choice of accounting methods : The case of accounting for R&D costs," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 195-211, April.
    3. Beatriz Garcia Osma, 2008. "Board Independence and Real Earnings Management: The Case of R&D Expenditure," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(2), pages 116-131, 03.
    4. Fudenberg, Drew & Tirole, Jean, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Journal of Political Economy, University of Chicago Press, vol. 103(1), pages 75-93, February.
    5. Cormier, D & Magnan, M & Morard, B, 1997. "La gestion strategique des resultats. Le modele anglo-saxon convient-il au contexte suisse?," Papers 97.02, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650590. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.