Traitement comptable des dépenses de R&D et motivations de gestion des résultats: une étude empirique sur des entreprises françaises cotées

Sana Triki Damak () and Khamoussi Halioui ()
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Sana Triki Damak: Corporate Finance and Financial Theory (COFFIT) - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Khamoussi Halioui: Corporate Finance and Financial Theory (COFFIT) - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax, ISAE de Gafsa - ISAE de Gafsa

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Abstract: Accounting treatment of research and development (R&D) charges is a controversial issue since the way of taking into account those fees can sometimes be motivated by incentives to handle the final results. The results of the study are based on a sample of French companies listed and quoted in the market. Indeed this study examines the extent to which the decisions of the companies to capitalize or not the charges of the R&D can be influenced by motivations to manage earnings. The French context presents a proper area of study to check our assumptions, as the IFRS applied in France for listed companies since 2005 offer the ability of choosing between capitalizations and expensing R& D charges. By using a logistic regression model, we find out that the French listed companies tend to use the capitalization of the expenses of the R& D in order to smooth the results, as well as, to avoid any violation of the debt's restrictive clauses.

Keywords: R&D accounting; earnings management; earnings smoothing; debt covenants; French companies; comptabilité des dépenses de R&D; gestion des résultats; lissage des résultats; clauses restrictives des contrats d'endettement; entreprises françaises. (search for similar items in EconPapers)
Date: 2011-05-10
New Economics Papers: this item is included in nep-ino
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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