COMPTABILISATION DES IMMATERIELS ET MODES DE FINANCEMENT: UNE APPROCHE HISTORIQUE DE LA GESTION DU RESULTAT

Karine Fabre (), Gwenaëlle Nogatchewsky and Bruno Oxibar ()
Additional contact information
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

Post-Print from HAL

Abstract: This article aims at highlighting the earnings management practices from the opening of capital markets in the late 19th century. The choice of this period is due to the absence of accounting standards. On the other hand, firms benefited from a potential access to different external sources of financing. A historical case study of L'Air Liquide (1902-1939) highlights the intangible expenses as a tool for earnings management according to changes in the financing structure.

Keywords: earnings management; L'Air Liquide; intangible expenses; history; modes de financement; dépenses immatérielles; gestion du résultat; histoire (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899524v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, lille, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01899524v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899524

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().