Gestion « processuelle » des résultats: une étude des dépenses de R&D pré- et post-IFRS des entreprises françaises cotées

Guillaume Dumas ()
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Guillaume Dumas: UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: This research aims to determine how accounting methods and the variation of R&D budgets are techniques used to manage earnings. Thanks to the mediation methodology, we can show that managers capitalize firstly R&D expense before using real earnings management. Then the paper focuses on how accounting standards used (PCG/IFRS) alter earnings management based on R&D. Results indicate that using IFRS do not neutralize the earnings management by capitalization of R&D expenses. Moreover, firms that capitalized development expenses under French GAAP use the capitalization of development expenses under IFRS as a new technique to manage earnings. For these firms, accrual-based management by capitalization reduces real earnings management.

Keywords: R&D; Earnings Management; mediation; Accounting Standards; gestion des résultats; médiation; norme comptable. (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948494v1
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Published in Congrès de l'association Francophone de Comptabilité, May 2013, Montréal, Canada

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03948494

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