Peut-on faire mentir les chiffres ?. L'embellissement des informations financières par la comptabilité d'intention

Nathalie Dagorn, Guillaume Biot-Paquerot () and Aurélien Didierjean

Revue française de gestion, 2013, vol. N° 231, issue 2, 87-101

Abstract: This paper focuses on the fundamentals of creative accounting practices implemented in some companies, stressing in particular the manager?s opportunism. Through a case study conducted in the French automotive sector, it shows the effects of these practices on managerial discretion and communication of financial information by unlisted companies. The article explains how creative accounting can approach fraud, and contribute to transform the stakeholders? perception of the actual matters of the firm.

Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_231_0087 (application/pdf)
http://www.cairn.info/revue-francaise-de-gestion-2013-2-page-87.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:rfglav:rfg_231_0087

Access Statistics for this article

More articles in Revue française de gestion from Lavoisier
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().