Incitations et contraintes à la gestion du résultat

Thomas Jeanjean

ACCRA, 2001, vol. 7, issue 1, 61-76

Abstract: This article is a survey on earnings management as tackled by positive accounting researchers. Two results are outlined : the absence of incentive strict monotony contrary to Watts & Zimmerman naïve hypothesis (1986) and the necessity to take into account constraints to earnings management to understand accouting policies.

Keywords: earnings management; accruals; positive accounting theory (search for similar items in EconPapers)
Date: 2001
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Citations: View citations in EconPapers (1)

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Working Paper: INCITATIONS ET CONTRAINTES A LA GESTION DU RESULTAT (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_071_0061

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