Le rôle des aversions psychologiques dans l'évitement des seuils comptables: une étude exploratoire

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 explores the psychological factors which explain discontinuities in earnings distributions. 9 hypotheses from literature were tested in an empirical laboratory study, and the results suggest that managers are naturally reluctant to publish negative earnings, negative earning variations and forecast errors. These aversions could explain earnings management to avoid thresholds. The study also reveals a natural aversion to extreme values, both negatives and positives. Big bath accounting cannot be explained by psychological factors. Finally, the study shows that managers are ready to make irrational decisions in order to avoid thresholds.

Keywords: Earnings management to avoid thresholds; earning decreases; big bath accounting; earnings distribution; Gestion du résultat pour éviter les seuils; grand bain comptable; discontinuités de distribution des résultats; aversion psychologique aux chiffres négatifs; étude en laboratoire (search for similar items in EconPapers)
Date: 2007
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Published in Congrès de l'Association Francophone de Comptabilité, 2007, Poitiers, France. pp.19

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