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Gestion du résultat et seuils comptables : Impact des choix méthodologiques et proposition d'un instrument de mesure des irrégularités.

Abstract : This research analyzes the influence of accounting thresholds in earnings management practices. Its contributions are threefold: (1) semantic, (2) methodological and (3) empirical. (1) The research clarifies the terminology and suggests a typology of thresholds. It proposes an additional framework for positive accounting theory by considering psychological explanations and highlighting the importance of managers' anticipations. (2) The study investigates nonparametric models mobilized in previous studies on earnings distributions. It identifies three limits: the estimating for irregularities, the interval width, and the scaling variable. The consequences of these limits are assessed by an empirical study of French listed companies. Findings call for a parametric model to overcome these deficiencies. This model allows measuring the total number of companies which manage their earnings, and the amounts they manage. (3) This parametric model is implemented to analyze the earnings distributions of French listed companies from 1992 to 2004. Results show that each year, 5 to 10% of the companies manage their earnings to avoid disclosing a loss. Annual managed amounts are estimated at about 8.5 billion euros and decrease during the period. By questioning the postulate of small losses avoidance, this research stresses the importance of thresholds research, and calls for further international studies.
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https://pastel.archives-ouvertes.fr/tel-00483265
Contributor : Olivier Vidal <>
Submitted on : Thursday, May 13, 2010 - 4:43:10 PM
Last modification on : Friday, October 23, 2020 - 4:36:27 PM
Long-term archiving on: : Thursday, September 16, 2010 - 2:22:44 PM

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  • HAL Id : tel-00483265, version 1

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Olivier Vidal. Gestion du résultat et seuils comptables : Impact des choix méthodologiques et proposition d'un instrument de mesure des irrégularités.. Gestion et management. HEC PARIS, 2008. Français. ⟨tel-00483265⟩

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