Les cessions d'actifs : un moyen de gérer le résultat comptable ?
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References listed on IDEAS
- Bartov, Eli & Givoly, Dan & Hayn, Carla, 2002. "The rewards to meeting or beating earnings expectations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 173-204, June.
- Geoffrey Poitras & Trevor Wilkins & Yoke Shang Kwan, 2002. "The Timing of Asset Sales: Evidence of Earnings Management?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(7&8), pages 903-934.
- Don Herrmann & Tatsuo Inoue & Wayne B. Thomas, 2003. "The Sale of Assets to Manage Earnings in Japan," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 89-108, March.
- Press, Eric G. & Weintrop, Joseph B., 1990. "Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 65-95, January.
- repec:bla:joares:v:20:y:1982:i::p:161-234 is not listed on IDEAS
- repec:bla:joares:v:8:y:1970:i:2:p:260-273 is not listed on IDEAS
More about this item
KeywordsEndettement; Gestion des résultats; Cessions d'actifs; Lissage; Endettement.;
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