IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01514557.html
   My bibliography  Save this paper

Peut-on faire mentir les chiffres ? L’embellissement de l'information financière par la comptabilité d’intention

Author

Listed:
  • Nathalie Dagorn

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Guillaume Biot-Paquerot

    (Groupe Sup de Co La Rochelle, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux)

  • Aurélien Didierjean

Abstract

Cet article s'intéresse aux fondements des pratiques de comptabilité créative, ou comptabilité d'intention, mises en œuvre dans certaines entreprises, en soulignant notamment l'opportunisme du dirigeant. À travers une étude de cas menée dans le secteur automobile français, il montre les effets de ces pratiques sur l'espace discrétionnaire des dirigeants et la communication financière des entreprises non cotées. L'article explique comment la comptabilité d'intention, parfois à la limite de la fraude, implique une modification de la réalité perçue par les parties prenantes.

Suggested Citation

  • Nathalie Dagorn & Guillaume Biot-Paquerot & Aurélien Didierjean, 2013. "Peut-on faire mentir les chiffres ? L’embellissement de l'information financière par la comptabilité d’intention," Post-Print hal-01514557, HAL.
    • Handle: RePEc:hal:journl:hal-01514557
    DOI: 10.3166/RFG.231.87-101
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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-01514557. 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.