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Les déterminants du conservatisme comptable conditionnel dans le contexte français

Author

Listed:
  • Inès Kammoun

    (CEM Lab - ENIS - Département de Génie Électrique de Sfax [ENIS] - ENIS - École Nationale d'Ingénieurs de Sfax | National School of Engineers of Sfax)

  • Samah Rebai Azouz

    (Laboratoire R.E.P.O.N.S.E - URCA - Université de Reims Champagne-Ardenne)

  • Walid Khoufi

    (Unité de Recherche Gouvernance, ESC Sfax - ESC Sfax - Ecole Supérieure de Commerce Sfax)

Abstract

This study is particularly aims to measure the level of accounting conservatism and to identify the factors related to the characteristics of the firm that may affect the conditional conservatism. Based on a sample of 86 French firms which belong to the SBF 120 index during the period extending from 2005 to 2014, we found that these companies are less conservative. We also demonstrated that small firms and companies with high leverage level, strong growth opportunities and a high market risk are more likely to be conservative.

Suggested Citation

  • Inès Kammoun & Samah Rebai Azouz & Walid Khoufi, 2016. "Les déterminants du conservatisme comptable conditionnel dans le contexte français," Post-Print hal-01901131, HAL.
    • Handle: RePEc:hal:journl:hal-01901131
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901131
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