IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00842004.html
   My bibliography  Save this paper

Gestion du résultat et seuils comptables

Author

Listed:
  • 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

Only few studies focus on earnings management to meet thresholds in France. This lack of interest has two causes. First, a common belief assumes that thresholds would be only incidental to the motivation of earnings management practices. Second, statistical methodologies used for this subject are not conventional. This article shows that thresholds are likely a key driver for earnings management practices. It also highlights a need for further methodologies to address the subject. Finally, the article proposes some developments to improve the understanding of the ultimate performance indicator, namely the net income.

Suggested Citation

  • Olivier Vidal, 2010. "Gestion du résultat et seuils comptables," Post-Print hal-00842004, HAL.
    • Handle: RePEc:hal:journl:hal-00842004
    Note: View the original document on HAL open archive server: https://hal.science/hal-00842004
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00842004/document
    Download Restriction: no
    ---><---

    Citations

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


    Cited by:

    1. Ilyass Chaker, 2022. "Les caractéristiques des comités d'audit : Déterminants de la performance financière et de la qualité informationnelle ?," Post-Print hal-03680709, HAL.

    More about this item

    Statistics

    Access and download statistics

    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:hal:journl:hal-00842004. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.