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Accruals in High Tech Industries

Author

Listed:
  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Ignace de Beelde

    (Department of Accountancy and Corporate Finance - UGENT - Universiteit Gent = Ghent University)

  • Rémi Janin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

The European high technology companies, due to their characteristics (spending in intagible assets, growth, innovation...) tend to publish accruals. This can affect the persistance of their earnings. Nevertheless, our study shows that in the global, the results of the high technology companies are not less persistent.

Suggested Citation

  • Charlotte Disle & Ignace de Beelde & Rémi Janin, 2009. "Accruals in High Tech Industries," Post-Print halshs-00456202, HAL.
    • Handle: RePEc:hal:journl:halshs-00456202
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456202
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