LES INDICATEURS D'ASYMÉTRIE SONT-ILS PERTINENTS POUR ÉTUDIER LES SEUILS COMPTABLES ?

Olivier Vidal ()
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Olivier Vidal: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Abstract: Are asymmetry measures relevant to analyze accounting thresholds? Distributions of disclosed earnings are supposed to be smooth in the absence of earnings management. Irregularities have been observed around thresholds, suggesting earnings management. Recently, many studies have measured these irregularities in order to compare thresholds magnitude in space and over time. Most of these studies use asymmetry measures. The paper examines the theoretical limits of such indicators. The results of an empirical study tend to show that such indicators are myopic, and can drive to wrong interpretations.

Keywords: Earnings management; accounting thresholds; asymmetry measure; earnings distribution; Gestion du résultat; seuils comptables; indicateurs d'asymétrie; distribution des résultats (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-00458894
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Citations: View citations in EconPapers (1)

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

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