Modes de financement et comptabilisation des immatériels: une approche historique de la gestion du résultat

Karine Fabre, Gwenaëlle Nogatchewsky and Bruno Oxibar ()
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Karine Fabre: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Gwenaëlle Nogatchewsky: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Bruno Oxibar: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article aims at highlighting the earnings management practices from the opening of capital markets in the late 19th century. At this time, financing methods of firms know major changes in a context of absence of accounting standards. A historical case study of L'Air Liquide, conducted from its creation in 1902 to 1939 highlights the fact that intangible expenses are used as a tool for earnings management according to changes in the financing structure.

Keywords: histoire; gestion du résultat; modes de financement; dépenses immatérielles; L’Air Liquide; history; earnings management; modes of financing; intangible expenses (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (2)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2015, 21 (3), ⟨10.3917/cca.213.0149⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01274362

DOI: 10.3917/cca.213.0149

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