Les déterminants du conservatisme comptable conditionnel dans le contexte français

Inès Kammoun, Samah Rebai Azouz () and Walid Khoufi
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Inès Kammoun: CEM Lab - ENIS - Département de Génie Électrique de Sfax [ENIS] - ENIS - École Nationale d'Ingénieurs de Sfax | National School of Engineers of Sfax
Samah Rebai Azouz: Laboratoire R.E.P.O.N.S.E - URCA - Université de Reims Champagne-Ardenne
Walid Khoufi: Unité de Recherche Gouvernance, ESC Sfax - ESC Sfax - Ecole Supérieure de Commerce Sfax

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Abstract: This study is particularly aims to measure the level of accounting conservatism and to identify the factors related to the characteristics of the firm that may affect the conditional conservatism. Based on a sample of 86 French firms which belong to the SBF 120 index during the period extending from 2005 to 2014, we found that these companies are less conservative. We also demonstrated that small firms and companies with high leverage level, strong growth opportunities and a high market risk are more likely to be conservative.

Keywords: conditional conservatism; leverage; growth opportunities; market risk; firm size; conservatisme conditionnel; endettement; opportunités de croissance; risque de marché; taille (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901131
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901131

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