IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01274362.html
   My bibliography  Save this paper

Modes de financement et comptabilisation des immatériels : une approche historique de la gestion du résultat

Author

Listed:
  • Karine Fabre

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Gwenaëlle Nogatchewsky

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Bruno Oxibar

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This article aims at highlighting the earnings management practices from the opening of capital markets in the late 19th century. At this time, financing methods of firms know major changes in a context of absence of accounting standards. A historical case study of L'Air Liquide, conducted from its creation in 1902 to 1939 highlights the fact that intangible expenses are used as a tool for earnings management according to changes in the financing structure.

Suggested Citation

  • Karine Fabre & Gwenaëlle Nogatchewsky & Bruno Oxibar, 2015. "Modes de financement et comptabilisation des immatériels : une approche historique de la gestion du résultat," Post-Print hal-01274362, HAL.
    • Handle: RePEc:hal:journl:hal-01274362
    DOI: 10.3917/cca.213.0149
    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.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nathalie Duran, 2016. "Le crowdlending : une opportunité de mission originale pour l'expert-comptable ?," Post-Print hal-01900572, HAL.
    2. Nathalie Duran, 2016. "Le crowdlending, une opportunité de mission originale pour l'expert comptable ?," Post-Print hal-01651395, HAL.

    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-01274362. 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.