De la gestion du résultat à l'incarnation de la politique de modernisation

Cyrille Sardais

ACCRA, 2005, vol. 11, issue 3, 89-103

Abstract: We study the controversies that occurred about the results of Renault in the beginning of the 1950s. We discuss the question of earnings management, in such a context of strong inflation and highlight the ability of an accounting mechanism (assets? reevaluation) to epitomize the public will of modernising the country.

Keywords: earnings management; inflation; assets' reevaluation; renault; accounting history (search for similar items in EconPapers)
Date: 2005
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