La gestion strategique des resultats. Le modele anglo-saxon convient-il au contexte suisse?

D Cormier, Michel Magnan () and B Morard

Working Papers from Ecole des Hautes Etudes Commerciales, Universite de Geneve-

Abstract: Earnings management can be defined as a purposeful intervention by executives into a firm's financial reporting process in order to secure some gains for themselves, for some firm stakeholders (e.g. investors), or from other firm stakeholders (e.g. debtholders). In this context, a firm's executives may attempt to sway external parties' opinion or decision towards a position that is more favourable to the firm or to themselves by engaging in earnings management.

Keywords: MANAGEMENT (search for similar items in EconPapers)
JEL-codes: M1 (search for similar items in EconPapers)
Pages: 37 pages
Date: 1997
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:fth:ehecge:97.02

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