Gestion du résultat: mesure et démesure

Thomas Jeanjean

Working Papers from HAL

Abstract: This article presents and evaluates the most popular discretionary accruals models both conceptually and empirically on French firms data. The internal consistency of those measures is appreciated as well as its consistency with the accounting framework.

Keywords: earnings management; discretionary accruals; gestion du résultat; accruals discrétionnaires (search for similar items in EconPapers)
Date: 2003
References: Add references at CitEc
Citations:

Published in 2003

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Working Paper: Gestion du résultat: Mesure et démesure (2003)
Working Paper: GESTION DU RESULTAT: MESURE ET DEMESURE (2002)
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:wpaper:hal-00592029

Access Statistics for this paper

More papers in Working Papers from HAL
Bibliographic data for series maintained by CCSD ().