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Les provisions comptables environnementales sont-elles fiables ? Une lecture institutionnelle du cas des sociétés cotées françaises

Author

Listed:
  • Jonathan Maurice

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

In this paper, the reliability of environmental provisions is assessed through a combination of quantitative and qualitative research methods to ensure a triangulation. Firstly, multiple regression analyses do not undermine the reliability of environmental provisions disclosed by the French listed companies. These results contrast with previous research validating the use of discretionary environmental provisions to smooth earnings and to limit the emergence of political costs. At the same time, a multiple case study conducted through semi-structured interviews with actors of these groups explains the reliability of environmental provisions by the one from their assessment process and the important institutional pressure that surrounds it. Therefore, the results of this paper suggest that some accounting choices that can discretionary affect earnings are better explained by institutional pressure than by the willingness of managers to improve their personal situations.

Suggested Citation

  • Jonathan Maurice, 2013. "Les provisions comptables environnementales sont-elles fiables ? Une lecture institutionnelle du cas des sociétés cotées françaises," Post-Print hal-01002925, HAL.
    • Handle: RePEc:hal:journl:hal-01002925
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002925
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