IDEAS home Printed from
   My bibliography  Save this paper

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


  • Nadia Sbei

    (UREMO - IHEC)


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.

Suggested Citation

  • Nadia Sbei, 2005. "Analyse Du Rôle Prédictif Des Accruals Discrétionnaires : Effet Des Normes Comptables Utilisées," Post-Print halshs-00581287, HAL.
  • Handle: RePEc:hal:journl:halshs-00581287
    Note: View the original document on HAL open archive server:

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    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)


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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). General contact details of provider: .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.