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Gestion de l'information comptable par les dirigeants : les principes sont-ils plus dissuasifs que les règles ?

Author

Listed:
  • Christian Hoarau

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

The practitioners and regulators see earnings management as pervasive and problematic -and in need of remedial action. From this viewpoint, this paper tries to answer the question of knowing if a "rules-based" normative approach is more relevant that a "principles-based" normative approach to limit earnings management. We argue that no normative approach is satisfactory in itself. In fact the standard-setting must combine the two types of approaches.

Suggested Citation

  • Christian Hoarau, 2007. "Gestion de l'information comptable par les dirigeants : les principes sont-ils plus dissuasifs que les règles ?," Post-Print halshs-00279653, HAL.
    • Handle: RePEc:hal:journl:halshs-00279653
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    Cited by:

    1. Annelise Couleau-Dupont, 2011. "Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles," Post-Print hal-00646864, HAL.

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    Keywords

    Normes comptables; IFRS; FASB; IASB;
    All these keywords.

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