Détecter les manipulations financières en France: Le cas d'une PME cotée sur Alternext

Jean-Louis Paré () and Frédéric Demerens ()
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Jean-Louis Paré: Advancia-Negocia - Advencia-Negocia
Frédéric Demerens: Advencia-Negocia - Advancia-Negocia

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Abstract: This research project uses a real case illustrating the implementation of an ex-ante approach to detecting different operations for managing accounting data. Based on the work of Schilitt, we outline the typology of accounting manipulations and provide various examples of how they are applied by large companies. An attentive reading and analysis of the financial documents of an SME recently listed on the stock exchange enables us to presuppose and identify certain accounting data management operations. Erroneous recognition of income, transfers of current expenses to future periods, over-valued assets and under-valued liabilities are the main operations identified. These operations considerably modify corporate financial indicators. Changing contexts encourage the use of accounting data management techniques. The multiplication of norms and rules is not sufficient in and of itself to put a stop to such practices; ex-ante detection must also be implemented both by practitioners, and by researchers and teachers in the field of management science.

Keywords: financial analysis; listed company; SME; financial manipulations; analyse financière; société cotée; PME; manipulations financières (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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