Gestion du résultat et seuils: les montants manipulés sont-ils marginaux ?

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: Earnings management and thresholds: are the amounts significant? Threshold studies in accounting use non-parametric methods to measure irregularities around the zero earning threshold. More precisely, the discontinuity is measured by the difference between an observed population and a theoretical population locally estimated by interpolation of adjacent intervals. The sole hypothesis is that the distribution is supposed to be smooth in the absence of earnings management. The originality of this study lies in its identification of a mathematical function for the distributions of earnings in order to measure the theoretical population in a parametric way. Such an approach allows us to better measure discontinuities around thresholds, to better compare thresholds in space and over time, and to evaluate the amounts manipulated. The principal empirical result of this study is to question the postulate of "marginal manipulation" in earnings management to avoid thresholds.

Keywords: Earnings management; accounting threshold; earnings distribution function; parametric earnings distribution discontinuity measure; small loses avoidance; Gestion du résultat; seuil comptable; loi de distribution des résultats publiés; mesure paramétrique des irrégularités de distribution; manipulation marginale du résultat; évitement des petites pertes (search for similar items in EconPapers)
Date: 2008
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Published in Congrès de l'Association Francophone de Comptabilité, 2008, Paris, France. pp.22

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