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Proposition d'un cadre d'analyse permettant d'expliquer les effets d'évitement de seuils dans le processus de publication des résultats comptables

Author

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  • 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] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Le papier traite des effets de seuil dans la publication des résultats comptables. Il distingue l'effet de seuil stricto sensu (ou effet consécutif au franchissement d'un seuil) et l'effet d'évitement du seuil. Il présente les théories mobilisées pour expliquer la gestion du résultat pour éviter les seuils. Il propose un cadre d'analyse explicatif des effets d'évitement intégrant le rôle des anticipations des dirigeants.

Suggested Citation

  • Olivier Vidal, 2006. "Proposition d'un cadre d'analyse permettant d'expliquer les effets d'évitement de seuils dans le processus de publication des résultats comptables," Post-Print hal-00840723, HAL.
    • Handle: RePEc:hal:journl:hal-00840723
    Note: View the original document on HAL open archive server: https://hal.science/hal-00840723
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    Keywords

    seuil comptable;

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