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Une étude empirique du lissage des bénéfices dans les entreprises canadiennes

Author

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  • Gaétan Breton
  • Jean-Pierre Chenail

Abstract

The hypothesis that companies practise income smoothing, though never fully accepted, has continued to interest researchers over the past 30 years. The motivation for companies to do so is grounded in the belief that investors prefer stable earnings and a steady rate of earnings growth. This study uses the methodology updated by Imhoff and Eckel to test the presence of income smoothing by Canadian companies. The results appear to support the hypothesis that income smoothing is widely practised. In addition, results for certain industrial sectors show a greater propensity for smoothing. On the other hand, the results do not support the Belkaoui-Picur hypothesis of differences in corporate behaviour between core and peripheral activity sectors.

Suggested Citation

  • Gaétan Breton & Jean-Pierre Chenail, 1997. "Une étude empirique du lissage des bénéfices dans les entreprises canadiennes," ACCRA, Association francophone de comptabilité, vol. 3(1), pages 53-67.
    • Handle: RePEc:cai:accafc:cca_031_0053
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    Cited by:

    1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.

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