Les déterminants des choix comptables. Étude des pratiques françaises et comparaison franco-américaine

Toufik Saada

ACCRA, 1995, vol. 1, issue 2, 52-74

Abstract: This paper is designed to provide evidence on positive accounting theory in the French environment and to compare the determinants of enterprise accounting policy choke in France and the United States. The accounting methods examined concern depreciation methods, inventory valuation, the period of goodwill amortisation, and recognition of pension costs. Multivariate statistical tests have been conducted in two stages: first, each selected accounting procedure was considered individually, then income strategy was taken into account. Comparison of the results with those obtained in the US context shows that the principal difference concerns the influence of firm size on accounting policy choice.

Keywords: positive accounting theory; accounting policy; income strategy (search for similar items in EconPapers)
Date: 1995
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_012_0052 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1995-2-page-52.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_012_0052

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().