L'innovation: une incitation à la gestion des résultats ?

Guillaume Dumas (), Constant Djama and Isabelle Martinez
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Guillaume Dumas: UM - Université de Montpellier
Constant Djama: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique
Isabelle Martinez: LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: Is innovation an incentive toengage in corporate earnings management?In order to address this research issue, asample comprising of innovative firmsbased on the Oseo certification standards isused. Based on this sample, we measurefor 2009 the earning management throughthe discretionary accruals. We documentthat innovative firms manage earnings byhaving increased earnings, corroboratingthe fact that innovation (which is acomplex, risky and uncertain activity)induce information asymmetry andconsequently managerial discretion.Regarding the factors which may explainthe accounting behavior of innovativefirms, neither debt nor asset structure arestatistically significant variable.

Keywords: Innovation; earnings management; accruals; Innovation; gestion des résultats; variables comptables de régularisation (search for similar items in EconPapers)
Date: 2011-05-09
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948479v1
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Published in Congrès de l'association francophone de comptabilité, May 2011, Montpellier, France

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