Gestion processuelle des résultats: Une étude pré- et post-IFRS des dépenses de R&D des entreprises françaises cotées

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: This research aims to determine how accounting methods and the variation of R&D budgets are techniques used to manage earnings. Thanks to the mediation methodology, we can show that managers capitalize firstly R&D expense before using real earnings management. Then the paper focuses on how accounting standards used (PCG/IFRS) alter earnings management based on R&D. Results indicate that using IFRS do not neutralize the earnings management by capitalization of R&D expenses. Moreover, firms that capitalized development expenses under French GAAP use the capitalization of development expenses under IFRS as a new technique to manage earnings. For these firms, accrual-based management by capitalization reduces real earnings management.

Keywords: Earnings Management; Accounting Standards; R&D; gestion des résultats; médiation; norme comptable. (search for similar items in EconPapers)
Date: 2013-05-31
New Economics Papers: this item is included in nep-ino
Note: View the original document on HAL open archive server: https://hal.science/hal-01003935
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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