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Comptabilisation Des Immateriels Et Modes De Financement : Une Approche Historique De La Gestion Du Resultat

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Listed:
  • Karine Fabre

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Gwenaëlle Nogatchewsky

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Bruno Oxibar

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This article aims at highlighting the earnings management practices from the opening of capital markets in the late 19th century. The choice of this period is due to the absence of accounting standards. On the other hand, firms benefited from a potential access to different external sources of financing. A historical case study of L'Air Liquide (1902-1939) highlights the intangible expenses as a tool for earnings management according to changes in the financing structure.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-01899524
    DOI: 10.3917/cca.213.0149
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899524
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    References listed on IDEAS

    as
    1. Hervé Stolowy & Gaétan Breton, 2003. "La gestion des données comptables : une revue de la littérature," ACCRA, Association francophone de comptabilité, vol. 9(1), pages 125-151.
    2. Olivier Vidal, 2010. "Gestion du résultat pour éviter de publier une perte : les montants manipulés sont-ils marginaux ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(3), pages 11-39.
    3. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
    4. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
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    6. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 29-74, February.
    7. Dechun Wang, 2006. "Founding Family Ownership and Earnings Quality," Journal of Accounting Research, Wiley Blackwell, vol. 44(3), pages 619-656, June.
    8. Hubert de La Bruslerie, 2014. "Le contrôle dans les entreprises est-il compatible avec la responsabilité limitée des actionnaires contrôlants ?," Post-Print hal-01492184, HAL.
    9. Ali, Ashiq & Chen, Tai-Yuan & Radhakrishnan, Suresh, 2007. "Corporate disclosures by family firms," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 238-286, September.
    10. Thomas Jeanjean, 2001. "Incitations et contraintes à la gestion du résultat," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(1), pages 61-76.
    11. repec:dau:papers:123456789/12494 is not listed on IDEAS
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