La gestion stratégique des résultats: Le modèle anglo-saxon convient-il au contexte suisse ?

Denis Cormier, Michel Magnan and Bernard Morard

ACCRA, 1998, vol. 4, issue 1, 25-48

Abstract: Earnings management may be defined as management intervention in the enterprise financial reporting process for the purpose of varying wealth distribution. Management thereby seeks either to increase or reduce profit, the decision being a junction of implicit or explicit contracts in which the enterprise and management are engaged. Three reasons motivate earnings management: political cost minimisation, financing cost minimisation and manager wealth maximisation. Among the contexts studied we address instances related to regulatory bodies, enterprises in financial difficulty and takeover attempts. We present an earnings management model based on a sample of Swiss companies. Our results generally support hypotheses found in the literature.

Keywords: accruals; accounting choices; contracting theory; earnings management (search for similar items in EconPapers)
Date: 1998
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