Gestion de l'information comptable par les dirigeants: les principes sont-ils plus dissuasifs que les règles ?

Christian Hoarau ()
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Christian Hoarau: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: The practitioners and regulators see earnings management as pervasive and problematic -and in need of remedial action. From this viewpoint, this paper tries to answer the question of knowing if a "rules-based" normative approach is more relevant that a "principles-based" normative approach to limit earnings management. We argue that no normative approach is satisfactory in itself. In fact the standard-setting must combine the two types of approaches.

Keywords: Normes comptables; IFRS; FASB; IASB (search for similar items in EconPapers)
Date: 2007-12
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Citations: View citations in EconPapers (1)

Published in La Revue du Financier, 2007, pp.102-108

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00279653

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