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Comptabilisation Des Immateriels Et Modes De Financement : Une Approche Historique De La Gestion Du Resultat

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. The choice of this period is due to the absence of accounting standards. On the other hand, firms benefited from a potential access to different external sources of financing. A historical case study of L'Air Liquide (1902-1939) highlights the intangible expenses as a tool for earnings management according to changes in the financing structure.

Suggested Citation

  • Karine Fabre & Gwenaëlle Nogatchewsky & Bruno Oxibar, 2014. "Comptabilisation Des Immateriels Et Modes De Financement : Une Approche Historique De La Gestion Du Resultat," Post-Print hal-01899524, HAL.
    • Handle: RePEc:hal:journl:hal-01899524
    DOI: 10.3917/cca.213.0149
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899524v1
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    References listed on IDEAS

    as
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    7. Olivier Vidal, 2010. "Gestion du résultat pour éviter de publier une perte : les montants manipulés sont-ils marginaux ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(3), pages 11-39.
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