Gestion du résultat et seuils comptables

Olivier Vidal (olivier.vidal@cnam.fr)
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Olivier Vidal: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: Only few studies focus on earnings management to meet thresholds in France. This lack of interest has two causes. First, a common belief assumes that thresholds would be only incidental to the motivation of earnings management practices. Second, statistical methodologies used for this subject are not conventional. This article shows that thresholds are likely a key driver for earnings management practices. It also highlights a need for further methodologies to address the subject. Finally, the article proposes some developments to improve the understanding of the ultimate performance indicator, namely the net income.

Date: 2010
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Published in Revue Française de Comptabilité, 2010, 434, pp.1-4

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00842004

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