Performances économiques et manipulations comptables: une approche empirique

Sylvie Chalayer Rouchon () and Pascal Dumontier
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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
Pascal Dumontier: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

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Abstract: Based on discretionary accruals, this paper proposes an empirical study which aims at determining if there are significant differences in accounting practices between companies with raising profits and companies with declining profits. The results show that discretionary accruals are manipulated in order to increase (decrease) reported earnings when the firm exhibits a below (above) average income trend.

Keywords: accounting policy "; " accruals; politique comptable "; " performances "; " variables comptables (search for similar items in EconPapers)
Date: 1996-05-15
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522684v1
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Citations: View citations in EconPapers (5)

Published in Comptabilité et développement, May 1996, France. pp.1

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522684

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