La gestion du résultat pour atteindre des seuils: un cadre d'analyse

Olivier Vidal ()
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Olivier Vidal: 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: This article deals with earnings management to avoid accounting thresholds. It reviews the literature and the terminology used by researchers (discontinuity, irregularity, and threshold). Then it presents a thresholds typology and proposes a conceptual framework. This framework highlights (1) the direct effect of an extra financial cost namely the "threshold effect" stricto sensu, (2) the moderating effect of psychological factors on managers and investors, and (3) the mediatory effect of managers' anticipations on earnings management to avoid thresholds.

Keywords: Earnings management; accounting threshold; earnings distribution discontinuity; threshold effect; managers' anticipations; Gestion du résultat; seuil de publication comptable; irrégularité de distribution des résultats; effet de seuil; anticipation des dirigeants (search for similar items in EconPapers)
Date: 2007
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Published in Congrès annuel de l'Association Francophone de Comptabilité, 2007, Poitiers, France. pp.16

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