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La gestion du résultat pour atteindre des seuils : un cadre d'analyse

Author

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  • Olivier Vidal

    (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

This article deals with earnings management to avoid accounting thresholds. It reviews the literature and the terminology used by researchers (discontinuity, irregularity, and threshold). Then it presents a thresholds typology and proposes a conceptual framework. This framework highlights (1) the direct effect of an extra financial cost namely the "threshold effect" stricto sensu, (2) the moderating effect of psychological factors on managers and investors, and (3) the mediatory effect of managers' anticipations on earnings management to avoid thresholds.

Suggested Citation

  • Olivier Vidal, 2007. "La gestion du résultat pour atteindre des seuils : un cadre d'analyse," Post-Print halshs-00464788, HAL.
    • Handle: RePEc:hal:journl:halshs-00464788
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00464788
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    File URL: https://shs.hal.science/halshs-00464788/document
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    Cited by:

    1. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
    2. Inès Bouaziz Daoud & Mohamed Ali Omri, 2011. "Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie : les nouveaux défis," Post-Print hal-00646800, HAL.

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