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Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?

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  • Olivier Vidal

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Threshold studies in accounting use non-parametric methods to measure irregularities around the zero earning threshold. More precisely, the discontinuity is measured by the difference between an observed population and a theoretical population locally estimated by interpolation of adjacent intervals. The sole hypothesis is that the distribution is supposed to be smooth in the absence of earnings management. The originality of this study lies in its identification of a mathematical function for the distributions of earnings in order to measure the theoretical population in a parametric way. Such an approach allows to better measure discontinuities around thresholds, to better compare thresholds in space and over time, and to evaluate the amounts manipulated. The principal empirical result of this study is to observe that, if the irregular small profit firms avoid losses, the amounts manipulated are not necessary small. The study questions the postulate of "marginal manipulation" in earnings management to avoid thresholds.

Suggested Citation

  • Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
    • Handle: RePEc:hal:journl:hal-00840910
    Note: View the original document on HAL open archive server: https://hal.science/hal-00840910
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    References listed on IDEAS

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    13. Olivier Vidal, 2007. "La gestion du résultat pour atteindre des seuils : un cadre d'analyse," Post-Print halshs-00464788, HAL.
    14. repec:dau:papers:123456789/9828 is not listed on IDEAS
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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. Karine Fabre & Gwenaëlle Nogatchewsky & Bruno Oxibar, 2014. "Comptabilisation Des Immateriels Et Modes De Financement : Une Approche Historique De La Gestion Du Resultat," Post-Print hal-01899524, HAL.
    3. 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).
    4. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-00594840, HAL.
    5. Véronique Darmendrail & Frederic Pourtier, 2021. "La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe," Post-Print hal-03361453, HAL.
    6. Yann-Cédric Armel Vangah, 2017. "Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens," Post-Print hal-01907530, HAL.
    7. Komivi Koumagnanou, 2018. "Facteurs déterminants la comptabilisation des actifs immatériels par les dirigeants des entreprises de l’espace OHADA : cas du Togo," Post-Print hal-01907904, HAL.
    8. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00594834, HAL.
    9. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00650591, HAL.

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