LE COMPORTEMENT MYOPIQUE D'INVESTISSEMENT EN R&D: UNE REALITE EN FRANCE ?

Guillaume Dumas ()
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Guillaume Dumas: LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: The aim of this research is to determine the extent to which French managers assume a myopic investment behavior in R&D; defined as the intentional adjustment of long-term investment in order to achieve short-term earnings targets. Therefore, this research raises the question: to what extent the decrease of accounting discretion in R&D asset recognition (upon adoption of IFRS) influence the real earnings management based on the R&D investment? The results show that managers intentionally decrease R&D investments to achieve earnings profits and to a lesser extent last year's earnings level. The R&D investment's reduction in order to achieve profits is slightly exacerbated under the IFRS.

Keywords: Myopic Investment Behavior; Earnings Management; Accounting Standards.; Comportement myopique d'investissement; R&D; gestion des résultats; norme comptable. (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-ino
Note: View the original document on HAL open archive server: https://hal.science/hal-00690955
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Citations: View citations in EconPapers (4)

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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