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La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe

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  • Véronique Darmendrail

    (Institut d'Administration des Entreprises (IAE) - Bordeaux)

  • Frederic Pourtier

    (LaBRI - Laboratoire Bordelais de Recherche en Informatique - UB - Université de Bordeaux - École Nationale Supérieure d'Électronique, Informatique et Radiocommunications de Bordeaux (ENSEIRB) - CNRS - Centre National de la Recherche Scientifique)

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Suggested Citation

  • Véronique Darmendrail & Frederic Pourtier, 2021. "La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe," Post-Print hal-03361453, HAL.
    • Handle: RePEc:hal:journl:hal-03361453
    Note: View the original document on HAL open archive server: https://hal.science/hal-03361453
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    References listed on IDEAS

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    4. Thomas Jeanjean, 2001. "Incitations et contraintes à la gestion du résultat," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 61-76.
    5. Richard D. Morris & Isabel Gordon, 2006. "Equity accounting adoption in regulated and unregulated settings: an empirical study," Abacus, Accounting Foundation, University of Sydney, vol. 42(1), pages 22-42, March.
    6. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
    7. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    8. David Burgstahler & Michael Eames, 2006. "Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5-6), pages 633-652.
    9. Yves Mard & Sylvain Marsat, 2012. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 18(3), pages 11-42.
    10. David Burgstahler & Michael Eames, 2006. "Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 633-652, June.
    11. Patricia M. Dechow & Amy P. Hutton & Jung Hoon Kim & Richard G. Sloan, 2012. "Detecting Earnings Management: A New Approach," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 275-334, May.
    12. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    13. 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.
    14. Cormier, Denis & Martinez, Isabelle, 2006. "The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs," The International Journal of Accounting, Elsevier, vol. 41(3), pages 209-236.
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    16. Øyvind Bøhren & Jørgen Haug, 2006. "Managing Earnings with Intercorporate Investments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 671-695, June.
    17. Olivier Vidal, 2010. "Gestion du résultat pour éviter de publier une perte : les montants manipulés sont-ils marginaux ?," ACCRA, Association francophone de comptabilité, vol. 16(3), pages 11-39.
    18. Thomas Jeanjean, 2001. "Incitations et contraintes à la gestion du résultat," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(1), pages 61-76.
    19. Øyvind Bøhren & Jørgen Haug, 2006. "Managing Earnings with Intercorporate Investments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 671-695, June.
    20. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
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