L'innovation: une incitation à la gestion des résultats ?

Constant Djama (), Guillaume Dumas () and Isabelle Martinez ()
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Constant Djama: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique
Guillaume Dumas: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse
Isabelle Martinez: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: Is innovation an incentive to engage in corporate earnings management? In order to address this research issue, a sample comprising of innovative firms based on the Oseo certification standards is used. Based on this sample, we measure for 2009 the earning management through the discretionary accruals. We document that innovative firms manage earnings by having increased earnings, corroborating the fact that innovation (which is a complex, risky and uncertain activity) induce information asymmetry and consequently managerial discretion. Regarding the factors which may explain the accounting behavior of innovative firms, neither debt nor asset structure are statistically significant variable.

Keywords: earnings management; accruals; Innovation; gestion des résultats; variables comptables de régularisation (search for similar items in EconPapers)
Date: 2011-05-10
New Economics Papers: this item is included in nep-ent, nep-ino and nep-knm
Note: View the original document on HAL open archive server: https://hal.science/hal-00650418v1
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Citations: View citations in EconPapers (2)

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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