 Les provisions comptables environnementales sont-elles fiables ? Une lecture institutionnelle du cas des sociétés cotées françaisesPost-Print from HAL Abstract: In this paper, the reliability of environmental provisions is assessed through a combination of quantitative and qualitative research methods to ensure a triangulation. Firstly, multiple regression analyses do not undermine the reliability of environmental provi- sions disclosed by the French listed companies. These results contrast with previous research validating the use of discretionary environmental provisions to smooth earnings and to limit the emergence of political costs. At the same time, a multiple case study conducted through semi-structured interviews with actors of these groups explains the reliability of environmental provisions by the one from their assessment process and the important institutional pressure that surrounds it. Therefore, the results of this paper suggest that some accounting choices that can discretionary affect earnings are better explained by institutional pressure than by the willingness of managers to improve their personal situations. Keywords: environmental provisions; accounting information reliability; earnings management; legitimacy; provisions environnementales; fiabilité de l’information comptable; gestion du résultat; légitimité (search for similar items in EconPapers) Published in 8e congrès du RIODD, Jun 2013, Lille, France There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01074401 Access Statistics for this paper More papers in Post-Print from HAL |
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