La gestion des données comptables: une revue de la littérature

Hervé Stolowy () and Gaétan Breton

ACCRA, 2003, vol. 9, issue 1, 125-151

Abstract: Accounts manipulation has been a matter of research, discussion and even controversy, in several countries such as the USA, Canada, the UK, Australia and Prance. The objective of this paper is to present a detailed literature review and propose a conceptual framework for accounts manipulation. This framework is based on the desire to influence the possibilities of transfer of wealth between the different stakeholders. In practice, the target of the manipulation would be : the earnings per share and the debt/equity ratio. The literature on this topic is extremely rich but several directions for future research still exist.

Keywords: accounts manipulation; earnings management; income smoothing; big bath accounting; creative accounting (search for similar items in EconPapers)
Date: 2003
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