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Les sociétés françaises cotées gèrent-elles leurs chiffres comptables afin d'éviter les pertes et les baisses de résultats ?

Author

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  • Yves Mard

Abstract

This study examines earnings management to avoid losses and decreases. We analyze distributions of earnings and distributions of earnings changes among 294 french listed firms, and provide evidence of earnings management to meet the earnings targets tested.

Suggested Citation

  • Yves Mard, 2004. "Les sociétés françaises cotées gèrent-elles leurs chiffres comptables afin d'éviter les pertes et les baisses de résultats ?," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 73-98.
    • Handle: RePEc:cai:accafc:cca_102_0073
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    Citations

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    Cited by:

    1. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-02104086, HAL.
    2. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
    3. Grégoire Davrinche & Guillaume Dumas & Isabelle Martinez, 2017. "Résultats non-GAAP et opportunisme des dirigeants," Post-Print hal-03948521, HAL.
    4. Olivier Vidal, 2009. "Are asymmetry measures relevant to analyze accounting thresholds? [Les Indicateurs D'Asymétrie Sont- Ils Pertinents Pour Étudier Les Seuils Comptables ?]," Post-Print hal-02104099, HAL.
    5. Olivier Vidal, 2017. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-03737349, HAL.
    6. Olivier Vidal, 2010. "Quelle devrait-être l'allure des distributions de résultats non manipulés ?," Post-Print hal-00594836, HAL.
    7. Olivier Vidal, 2016. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-01902456, HAL.
    8. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    9. Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2021. "Earnings Management Methods and CEO Political Affiliation," LIDAM Discussion Papers LFIN 2021017, Université catholique de Louvain, Louvain Finance (LFIN).
    10. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00594834, HAL.
    11. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00650591, HAL.
    12. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-00594840, HAL.
    13. Réal Labelle & Rim Makni Gargouri & Claude Francoeur, 2010. "Ethics, Diversity Management, and Financial Reporting Quality," Journal of Business Ethics, Springer, vol. 93(2), pages 335-353, May.
    14. Olivier Vidal, 2010. "What should an unmanaged earnings distribution look like?," Post-Print hal-00840715, HAL.

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