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Les indicateurs d'asymétrie sont-ils pertinents pour étudier les seuils comptables ?

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

Are asymmetry measures relevant to analyze accounting thresholds? Distributions of disclosed earnings are supposed to be smooth in the absence of earnings management. Irregularities have been observed around thresholds, suggesting earnings management. Recently, many studies have measured these irregularities in order to compare thresholds magnitude in space and over time. Most of these studies use asymmetry measures. The paper examines the theoretical limits of such indicators. The results of an empirical study tend to show that such indicators are myopic, and can drive to wrong interpretations.

Suggested Citation

  • Olivier Vidal, 2009. "Les indicateurs d'asymétrie sont-ils pertinents pour étudier les seuils comptables ?," Post-Print halshs-00467661, HAL.
    • Handle: RePEc:hal:journl:halshs-00467661
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00467661
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    File URL: https://shs.hal.science/halshs-00467661/document
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    Cited by:

    1. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-02104086, HAL.

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