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De l'importance des seuils en comptabilité

  • Olivier Vidal


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

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    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.

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    Paper provided by HAL in its series Post-Print with number hal-00650591.

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    Date of creation: 10 May 2011
    Date of revision:
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650591
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    1. Yu, Qiao & Du, Bin & Sun, Qian, 2006. "Earnings management at rights issues thresholds--Evidence from China," Journal of Banking & Finance, Elsevier, vol. 30(12), pages 3453-3468, December.
    2. Kaplan, Robert S., 1985. "Evidence on the effect of bonus schemes on accounting procedure and accrual decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 109-113, April.
    3. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    4. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
    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, François & Patel, U & Zeckhauser, Richard, 1998. "Earnings Management to Exceed Thresholds," CEPR Discussion Papers 1790, C.E.P.R. Discussion Papers.
    7. Petrovits, Christine M., 2006. "Corporate-sponsored foundations and earnings management," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 335-362, September.
    8. Dechow, Patricia M. & Sloan, Richard G., 1991. "Executive incentives and the horizon problem : An empirical investigation," Journal of Accounting and Economics, Elsevier, vol. 14(1), pages 51-89, March.
    9. John R. Graham & Campbell R. Harvey & Shiva Rajgopal, 2004. "The Economic Implications of Corporate Financial Reporting," NBER Working Papers 10550, National Bureau of Economic Research, Inc.
    10. 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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