De l'importance des seuils en comptabilité

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: There are few studies on earnings thresholds and targets in France. International studies are numerous, however, they use almost excusively data based statistics. The paper advocates developing studies on accounting thresholds, and contributes in two ways. First, it shows that achieving an earnings target is not a special case, but a primary motivation for accounting manipulation. Moreover, by proposing a typology of thresholds, it predicts the existence of thresholds not yet empirically proven, and helps in selecting the appropriate methodology according to the nature of the threshold studied.

Keywords: Accounting threshold; earnings target; earnings management; earnings distribution; Seuil comptable; objectif de résultat; gestion du résultat; distribution de résultat (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650591
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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