Gestion Du Résultat Et Seuils : Les Montants Manipulés Sont-Ils Marginaux ?
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References listed on IDEAS
- 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.
- repec:bla:joares:v:36:y:1998:i::p:161-191 is not listed on IDEAS
- Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2003. "R&D productivity: an international study," Working Papers hal-00591685, HAL.
- repec:bla:joares:v:37:y:1999:i::p:17-44 is not listed on IDEAS
- 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.
- Thomas Jeanjean & Anne Cazavan-Jeny, 2003. "Value relevance of R&D reporting: a signalling interpretation," Working Papers hal-00592028, HAL.
More about this item
KeywordsGestion du résultat; seuil comptable; loi de distribution des résultats publiés; mesure paramétrique des irrégularités de distribution; manipulation marginale du résultat; évitement des petites pertes;
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