Les sociétés françaises cotées gèrent-elles leurs chiffres comptables afin d'éviter les pertes et les baisses de résultats ?

Yves Mard

ACCRA, 2004, vol. 10, issue 2, 73-98

Abstract: This study examines earnings management to avoid losses and decreases. We analyze distributions of earnings and distributions of earnings changes among 294 french listed firms, and provide evidence of earnings management to meet the earnings targets tested.

Keywords: financial performance; earnings management; earnings distributions (search for similar items in EconPapers)
Date: 2004
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Citations: View citations in EconPapers (14)

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