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Incitations Et Contraintes A La Gestion Du Resultat

  • Thomas Jeanjean

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

Cette communication est une revue de la littérature sur la gestion du résultat. Deux résultats apparaissent : l'absence de monotonie stricte des incitations contrairement à la formulation naïve des prédictions de Watts & Zimmerman (1986) et la nécessité de prendre en compte des contraintes pour comprendre les politiques comptables.

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Paper provided by HAL in its series Post-Print with number halshs-00587467.

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Date of creation: May 2000
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Publication status: Published - Presented, 21ÈME CONGRES DE L'AFC, 2000, France
Handle: RePEc:hal:journl:halshs-00587467
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00587467/en/
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