Comment mesurer les irrégularités de distribution des résultats publiés ?

Olivier Vidal ()
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Olivier Vidal: LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: The study of accounting thresholds requires measuring earnings distribution irregularities. But the measurement methods used in the accounting literature are not stabilized. The paper evaluates the impact of the measurement methods. Eleven different calculation methods are applied, year after year, on a base consisting of French listed companies over 13 years. The results are mitigated. The irregularities are severe enough to be identified by all methods, but their magnitude varies greatly and this may have important implications for comparative studies (evolution in time or space).

Keywords: Earnings management; accounting thresholds; distribution discontinuity; earnings distribution; Gestion du résultat; seuils comptables; irrégularité de distribution; distribution des résultats (search for similar items in EconPapers)
Date: 2011-05-09
Note: View the original document on HAL open archive server: https://hal.science/hal-00594840
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Published in Conférence de l'Association Francophone de Comptabilité 2011, May 2011, Montpellier, France

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