PRATIQUES COMPTABLES DES DIRIGEANTS EN MATIERE D'APPROCHE MULTICRITERES ET DE GESTION DES RESULTATS LORS DES FUSIONS-ABSORPTIONS FRANCAISES

Jennifer Boutant
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Jennifer Boutant: IAE - Institut d'Administration des Entreprises - Toulouse

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Abstract: The aim of this research is to examine whether acquiring firms adopt a specific accounting policy before the completion of French statutory mergers. To do so, two studies are performed using a sample of 107 listed acquiring firms between 1997 and 2006. The first one analyses the implementation of the multi-criteria approach recommended by the French financial authorities to determine the exchange ratio and the second one the earnings management of acquiring firms. Results suggest (1) that certain practices of acquiring firms' managers in selecting and combining criteria can be suspicious according to the French authorities' recommendations and (2) that acquiring firms manage earnings upwards during the year preceding

Keywords: Multi-criteria approach; earnings management; exchange ratio; mergers; approche multicritères; gestion des résultats; parité; fusions (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459408

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