IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00467660.html
   My bibliography  Save this paper

Gestion du résultat et seuils : les montants manipulés sont-ils marginaux ?

Author

Listed:
  • 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

Earnings management and thresholds: are the amounts significant? Threshold studies in accounting use non-parametric methods to measure irregularities around the zero earning threshold. More precisely, the discontinuity is measured by the difference between an observed population and a theoretical population locally estimated by interpolation of adjacent intervals. The sole hypothesis is that the distribution is supposed to be smooth in the absence of earnings management. The originality of this study lies in its identification of a mathematical function for the distributions of earnings in order to measure the theoretical population in a parametric way. Such an approach allows us to better measure discontinuities around thresholds, to better compare thresholds in space and over time, and to evaluate the amounts manipulated. The principal empirical result of this study is to question the postulate of "marginal manipulation" in earnings management to avoid thresholds.

Suggested Citation

  • Olivier Vidal, 2008. "Gestion du résultat et seuils : les montants manipulés sont-ils marginaux ?," Post-Print halshs-00467660, HAL.
    • Handle: RePEc:hal:journl:halshs-00467660
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00467660
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00467660/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00467660. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.