IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01071459.html
   My bibliography  Save this paper

Fiabilité des provisions environnementales et loi de Benford : application et implications

Author

Listed:
  • Adrien B. Bonache

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • 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)

  • Karen Moris

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

This paper evaluates the reliability of environmental accounting provisions through two criteria: they must be free from manipulation and free from errors in their recognition. Following the usable statistical methods in auditing to detect accounting fraud, Benford's goodness of fit tests of the environmental provisions of the French listed companies are ran over the period of 2005–2010. In contrast to previous studies impairing the reliability of environmental provisions, our results indicate that those disclosed by the French listed companies are reliable, unlike their total provisions for possible losses. Thus, these results call for a mandatory detailed disclosure of provisions, because detailed amounts are more reliable than the total ones.

Suggested Citation

  • Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2013. "Fiabilité des provisions environnementales et loi de Benford : application et implications," Post-Print hal-01071459, HAL.
    • Handle: RePEc:hal:journl:hal-01071459
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Other versions of this item:

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01071459. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.