Les indicateurs d'asymétrie sont-ils pertinents pour étudier les seuils comptables ?

Olivier Vidal ()
Additional contact information
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]

Post-Print from HAL

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
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00467661
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Published in Congrès de l'Association Francophone de Comptabilité, 2009, Strasbourg, France. pp.24

Downloads: (external link)
https://shs.hal.science/halshs-00467661/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00467661

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().