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Déterminants et pertinence de l'activation des dépenses de recherche & développement dans le contexte des entreprises françaises

  • Salma Loulou

    (Institut Supérieur de Comptabilité et d'Administration des entreprises - Université de la Manouba)

  • Mohamed Triki

    (ESC - Faculté des sciences de Sfax)

Registered author(s):

    L'objectif de cet article est double. Il s'agit tout d'abord d'identifier les facteurs explicatifs qui poussent les entreprises à opter pour l'activation des dépenses de recherche & développement1 (R&D) et d'examiner ensuite la pertinence du signal émis par de telle décision comptable pour les investisseurs. Les résultats montrent que l'activation constitue un outil privilégié dont disposent les dirigeants d'entreprises non plus pour signaler aux investisseurs les perspectives futures de leurs programmes de R&D, mais pour répondre de façon opportuniste à des enjeux contractuels dans le but de minimiser les coûts politiques ou encore pour lisser les résultats comptables. De plus, ces mêmes résultats indiquent que les entreprises françaises dont l'intensité de R&D est élevée ont tendance à passer les dites dépenses en charges en préférant la stratégie de communication sur la R&D à l'activation.

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    Paper provided by HAL in its series Post-Print with number halshs-00525992.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525992
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525992/en/
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    1. Daley, Lane A. & Vigeland, Robert L., 1983. "The effects of debt covenants and political costs on the choice of accounting methods : The case of accounting for R&D costs," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 195-211, April.
    2. Yuan, DING & Hervé, STOLOWY & Michel, TENENHAUS, 2003. "R&D Productivty: an International Study," Les Cahiers de Recherche 781, HEC Paris.
    3. Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003. "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers DR 03021, ESSEC Research Center, ESSEC Business School.
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