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Gestion processuelle des résultats : Une étude pré- et post-IFRS des dépenses de R&D des entreprises françaises cotées

Author

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  • Guillaume Dumas

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

Abstract

This research aims to determine how accounting methods and the variation of R&D budgets are techniques used to manage earnings. Thanks to the mediation methodology, we can show that managers capitalize firstly R&D expense before using real earnings management. Then the paper focuses on how accounting standards used (PCG/IFRS) alter earnings management based on R&D. Results indicate that using IFRS do not neutralize the earnings management by capitalization of R&D expenses. Moreover, firms that capitalized development expenses under French GAAP use the capitalization of development expenses under IFRS as a new technique to manage earnings. For these firms, accrual-based management by capitalization reduces real earnings management.

Suggested Citation

  • Guillaume Dumas, 2013. "Gestion processuelle des résultats : Une étude pré- et post-IFRS des dépenses de R&D des entreprises françaises cotées," Post-Print hal-01003935, HAL.
    • Handle: RePEc:hal:journl:hal-01003935
    Note: View the original document on HAL open archive server: https://hal.science/hal-01003935
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    Keywords

    Earnings Management; Accounting Standards; R&D; gestion des résultats; médiation; norme comptable.;
    All these keywords.

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