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Comptabilisation des incorporels et modes de financement : 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)

  • Bruno Oxibar

    (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)

Abstract

This article aims at highlighting the issue of recognition and valuation of assets in the relationship between earnings management and financing choices. This issue has been addressed from a historical approach. The use of history is justified by the characteristics of the period: opening external sources of financing and absence of accounting standards. A historical case study of L'Air Liquide highlights how earnings management emerges as an instrument to support financing choices, particularly through intangible expenses.

Suggested Citation

  • Karine Fabre & Bruno Oxibar & Gwenaëlle Nogatchewsky, 2013. "Comptabilisation des incorporels et modes de financement : une approche historique de la gestion du résultat," Post-Print hal-01458342, HAL.
    • Handle: RePEc:hal:journl:hal-01458342
    as

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