Le lissage des résultats: une étude empirique du comportement des entreprises françaises

Sylvie Chalayer Rouchon ()
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Sylvie Chalayer Rouchon: COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne

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Abstract: Smoothing of annual income numbers has occupied a good deal of the accounting literature. The findings of most American studies were that managers firms behave as if they intended to impart a smoother trend to accounting earnings. The hypothesis to be tested in this study is that French firms succeed in their attempt to smooth their earnings. Coefficients of variation, T-tests and regressions are used to identify different types of smooth income streams. The results suggest that French firms behave as if they smooth intentionally their earnings and their sales.

Keywords: accounting policy; income smoothing; politique comptable; lissage des résultats (search for similar items in EconPapers)
Date: 1993-05-15
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Published in Comptabilité et nouvelles technologies, May 1993, France. pp.1

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