IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_091_0125.html
   My bibliography  Save this article

La gestion des données comptables : une revue de la littérature

Author

Listed:
  • Hervé Stolowy
  • Gaétan Breton

Abstract

Accounts manipulation has been a matter of research, discussion and even controversy, in several countries such as the USA, Canada, the UK, Australia and Prance. The objective of this paper is to present a detailed literature review and propose a conceptual framework for accounts manipulation. This framework is based on the desire to influence the possibilities of transfer of wealth between the different stakeholders. In practice, the target of the manipulation would be : the earnings per share and the debt/equity ratio. The literature on this topic is extremely rich but several directions for future research still exist.

Suggested Citation

  • Hervé Stolowy & Gaétan Breton, 2003. "La gestion des données comptables : une revue de la littérature," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 125-151.
    • Handle: RePEc:cai:accafc:cca_091_0125
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_091_0125
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2003-1-page-125.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Guillaume Dumas & Constant Djama & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-03948479, HAL.
    2. Olivier Vidal, 2017. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-03737349, HAL.
    3. Guillaume Dumas, 2012. "Le Comportement Myopique D’Investissement En R&D : Une Realite En France ?," Post-Print hal-03948465, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_091_0125. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.