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Contribution A L'Analyse De La Gestion Du Resultat Des Societes Cotees

Author

Listed:
  • Thomas Jeanjean

    (ENS Cachan - École normale supérieure - Cachan)

Abstract

Cette communication étudie la gestion du résultat de sociétés cotées au premier marché. Le cadre théorique repose sur la théorie positive et le désir d'atteindre des seuils. La dimension temporelle des politiques comptables, la nature de l'auditeur et de la firme, la présence d'administrateurs indépendants sont intégrés à l'analyse.

Suggested Citation

  • Thomas Jeanjean, 2001. "Contribution A L'Analyse De La Gestion Du Resultat Des Societes Cotees," Post-Print halshs-00584633, HAL.
  • Handle: RePEc:hal:journl:halshs-00584633
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584633
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00584633/document
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    Citations

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    Cited by:

    1. Julien Le Maux, 2003. "Les bénéfices privés:une rupture de l'égalité entre actionnaires," Revue Finance Contrôle Stratégie, revues.org, vol. 6(1), pages 63-92, March.
    2. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 111-136, December.

    More about this item

    Keywords

    gestion du résultat; incitations; contraintes;

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