Accruals in High Tech Industries

Charlotte Disle (), Ignace de Beelde and Rémi Janin ()
Additional contact information
Charlotte Disle: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Ignace de Beelde: Department of Accountancy and Corporate Finance - UGENT - Universiteit Gent = Ghent University = Université de Gand
Rémi Janin: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: The European high technology companies, due to their characteristics (spending in intagible assets, growth, innovation...) tend to publish accruals. This can affect the persistance of their earnings. Nevertheless, our study shows that in the global, the results of the high technology companies are not less persistent.

Keywords: high tech; earning persistance; accruals; haute technologie; persistance du résultat; régularisations comptables (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456202v1
References: Add references at CitEc
Citations:

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

Downloads: (external link)
https://shs.hal.science/halshs-00456202v1/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:halshs-00456202

Access Statistics for this paper

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