IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Analyse Du Rôle Prédictif Des Accruals Discrétionnaires : Effet Des Normes Comptables Utilisées

Listed author(s):
  • Nadia Sbei

    (UREMO - IHEC)

Registered author(s):

    Dans ce papier nous examinons la relation entre la manipulation des résultats et la qualité des normes comptables utilisées par les firmes. Ainsi, nous comparons les pratiques de manipulation des résultats pour des échantillons de firmes utilisant les normes françaises, internationales et américaines à travers l'analyse du comportement des accruals discrétionnaires. Cette comparaison a été réalisée sur deux volets : l'examen de l'ampleur des accruals discrétionnaires et l'analyse de leur rôle prédictif de la performance future de la firme. Les résultats dégagés montrent des différences significatives dans les pratiques de gestion des résultats entre les firmes utilisant de différentes normes comptables.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number halshs-00581287.

    in new window

    Date of creation: May 2005
    Publication status: Published in Comptabilité et Connaissances, May 2005, France. pp.CD-Rom, 2005
    Handle: RePEc:hal:journl:halshs-00581287
    Note: View the original document on HAL open archive server:
    Contact details of provider: Web page:

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. Ivo Welch & Siew Hong Teoh & T.J. Wong, 1995. "Earnings Management and The Post-Issue Underperformance in Seasoned Equity Offerings," Finance 9-95., University of California at Los Angeles.
    2. repec:bla:joares:v:29:y:1991:i:2:p:193-228 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00581287. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.