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Gestion Du Resultat : Mesure Et Demesure

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  • Thomas Jeanjean

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article est consacré aux difficultés conceptuelles, méthodologiques et empiriques des modèles d'accruals discrétionnaires. Les principaux modèles utilisés par la littérature sont présentés et discutés. Les problèmes de cohérence de ces modèles entre eux et par rapport au modèle comptable sont aussi approfondis.

Suggested Citation

  • Thomas Jeanjean, 2002. "Gestion Du Resultat : Mesure Et Demesure," Post-Print halshs-00584475, HAL.
    • Handle: RePEc:hal:journl:halshs-00584475
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584475
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    References listed on IDEAS

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    1. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    2. K. Peasnell & P. Pope & S. Young, 2000. "Detecting earnings management using cross-sectional abnormal accruals models," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 313-326.
    3. Réal Labelle & Marc Thibault, 1998. "Gestion du bénéfice à la suite d'une crise environnementale un test de l'hypothèse des coûts politiques," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 69-81.
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    5. Barber, Brad M. & Lyon, John D., 1997. "Detecting long-run abnormal stock returns: The empirical power and specification of test statistics," Journal of Financial Economics, Elsevier, vol. 43(3), pages 341-372, March.
    6. Réal Labelle & Marc Thibault, 1998. "Gestion du bénéfice à la suite d'une crise environnementale un test de l'hypothèse des coûts politiques," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(1), pages 69-81.
    7. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    8. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
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    Cited by:

    1. Rihab Guidara & Younes Boujelbene, 2014. "Earnings Management around Research and Development Manipulation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 26-37, April.
    2. Lionel Escaffre & Réda Sefsaf, 2013. "L'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats : Cas de la France et du Royaume-Uni," Post-Print hal-00996787, HAL.

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