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Manipulation comptable:les dirigeants et les autres parties prenantes

Author

Listed:
  • Gaetan Breton

    (Université du Québec à Montréal)

  • Alain Schatt

    (Université de Franche-Comté)

Abstract

(VF)Dans cet article, nous avançons que les dirigeants, soucieux de maximiser la richesse des actionnaires, manipulent l'information comptable afin de transférer de la richesse de certaines parties prenantes vers les actionnaires. En particulier, la divulgation d'une image de situation financière différente de l'image fidèle permet aux dirigeants d'optimiser les bénéfices futurs, grâce à une réduction des coûts fiscaux, sociaux, et financiers et à une maximisation des revenus futurs.(VA) In this article, we argue that managers, following an objective of maximizing shareholders' wealth, manipulate accounting information to transfer wealth from other stakeholders to the benefit of shareholders. In particular, not presenting a true and fair view of the financial situation of the firm allows the managers to optimizing the future benefits through a reduction of fiscal, social and financing costs and a maximization of the future incomes.

Suggested Citation

  • Gaetan Breton & Alain Schatt, 2003. "Manipulation comptable:les dirigeants et les autres parties prenantes," Working Papers CREGO 1030104, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1030104
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    Citations

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    Cited by:

    1. Liliana Feleagă & Voicu D. Dragomir & Niculae Feleagă, 2010. "National Accounting Culture And The Recognition Of Provisions: An Application Of The Prudence Principle," Post-Print hal-00481581, HAL.
    2. Nader Mansouri, 2014. "The Determinants Of Management Provisions After The Introduction Of Ias / Ifrs Standards In France [Les Determinants De La Gestion Des Provisions (Prc) Apres L’Introduction Des Normes Ias/Ifrs En F," Post-Print hal-01899131, HAL.
    3. Sana Triki Damak & Khamoussi Halioui, 2011. "Traitement comptable des dépenses de R&D et motivations de gestion des résultats : une étude empirique sur des entreprises françaises cotées," Post-Print hal-00650590, HAL.
    4. Sarra Elleuch Hamza, 2008. "Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une analyse qualitative," Post-Print halshs-00524887, HAL.

    More about this item

    Keywords

    manipulation comptable; parties prenantes; transfert de richesse; earnings management; stakeholders; wealth transfer;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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