Comptabilisation des incorporels et modes de financement: une approche historique de la gestion du résultat

Karine Fabre, Bruno Oxibar () and Gwenaëlle Nogatchewsky
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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
Bruno Oxibar: 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

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Abstract: This article aims at highlighting the issue of recognition and valuation of assets in the relationship between earnings management and financing choices. This issue has been addressed from a historical approach. The use of history is justified by the characteristics of the period: opening external sources of financing and absence of accounting standards. A historical case study of L'Air Liquide highlights how earnings management emerges as an instrument to support financing choices, particularly through intangible expenses.

Keywords: Histoire; gestion du résultat; dépenses immatérielles; history; earnings management; intangible expenses; L'Air Liquide (search for similar items in EconPapers)
Date: 2013-06
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Published in CAAA Annual Conference 2013, Jun 2013, Montréal, Canada. 25 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01458342

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