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Gestion « processuelle » des résultats : une étude des dépenses de R&D pré- et post-IFRS des entreprises françaises cotées

Author

Listed:
  • Guillaume Dumas

    (UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

This research aims to determine how accounting methods and the variation of R&D budgets are techniques used to manage earnings. Thanks to the mediation methodology, we can show that managers capitalize firstly R&D expense before using real earnings management. Then the paper focuses on how accounting standards used (PCG/IFRS) alter earnings management based on R&D. Results indicate that using IFRS do not neutralize the earnings management by capitalization of R&D expenses. Moreover, firms that capitalized development expenses under French GAAP use the capitalization of development expenses under IFRS as a new technique to manage earnings. For these firms, accrual-based management by capitalization reduces real earnings management.

Suggested Citation

  • Guillaume Dumas, 2013. "Gestion « processuelle » des résultats : une étude des dépenses de R&D pré- et post-IFRS des entreprises françaises cotées," Post-Print hal-03948494, HAL.
    • Handle: RePEc:hal:journl:hal-03948494
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948494
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