IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01907530.html
   My bibliography  Save this paper

Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens

Author

Listed:
  • Yann-Cédric Armel Vangah

    (UFHB - Université Félix Houphouët-Boigny [Abidjan, Côte d'Ivoire])

Abstract

The objective of This article is to understand the reasons which urge the Ivory Coast companies to practice the creative accounting. By means of a qualitative approach focused on the interviews, it seems that the main reason is the minimization of the tax. Furthermore, companies are taken to practice the creative accounting to obtain bank loans, to face the competition and to meet the requirements of group.

Suggested Citation

  • Yann-Cédric Armel Vangah, 2017. "Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens," Post-Print hal-01907530, HAL.
    • Handle: RePEc:hal:journl:hal-01907530
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907530
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01907530/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Yves Mard, 2004. "Gestion des résultats comptables : l'influence de la politique financière, de la performance et du contrôle," Post-Print halshs-00594012, HAL.
    2. 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.
    3. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    4. Nicolas Berland & Aude Deville & Charles Piot & Vedran Capkun, 2016. "20 ans de publications en CCA… et des projets pour encore 20 ans !," ACCRA, Association francophone de comptabilité, vol. 22(1), pages 7-26.
    5. Ridha Shabou & Neila Boulila Taktak, 2002. "Les déterminants de la comptabilité créative : étude empirique dans le contexte des entreprises tunisiennes," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(1), pages 5-24.
    6. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 557-592, September.
    7. Yves Mard & Sylvain Marsat, 2012. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 18(3), pages 11-42.
    8. Sarra Elleuch Hamza, 2012. "Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une démarche par entretiens," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 18(1), pages 39-65.
    9. 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.
    10. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
    11. 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.
    12. Boynton, Ce & Dobbins, Ps & Plesko, Ga, 1992. "Earnings Management And The Corporate Alternative Minimum Tax," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 131-153.
    13. Yves Mard & Sylvain Marsat, 2012. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-01643854, HAL.
    14. Nicolas Berland & Aude Deville & Charles Piot & Vedran Capkun, 2016. "20 ans de publications en CCA… et des projets pour encore 20 ans !," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 22(1), pages 7-26.
    15. Thomas Jeanjean, 2001. "Incitations et contraintes à la gestion du résultat," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(1), pages 61-76.
    16. Othman, Hakim Ben & Zeghal, Daniel, 2006. "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases," The International Journal of Accounting, Elsevier, vol. 41(4), pages 406-435, 012.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Komivi Koumagnanou, 2018. "Facteurs déterminants la comptabilisation des actifs immatériels par les dirigeants des entreprises de l’espace OHADA : cas du Togo," Post-Print hal-01907904, HAL.
    2. 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.
    3. Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2021. "Earnings Management Methods and CEO Political Affiliation," LIDAM Discussion Papers LFIN 2021017, Université catholique de Louvain, Louvain Finance (LFIN).
    4. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-02104086, HAL.
    5. Véronique Darmendrail & Frederic Pourtier, 2021. "La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe," Post-Print hal-03361453, HAL.
    6. Olivier Vidal, 2016. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-01902456, HAL.
    7. Craig J. Chapman & Thomas J. Steenburgh, 2011. "An Investigation of Earnings Management Through Marketing Actions," Management Science, INFORMS, vol. 57(1), pages 72-92, January.
    8. Kross, William J. & Ro, Byung T. & Suk, Inho, 2011. "Consistency in meeting or beating earnings expectations and management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 37-57, February.
    9. Nader Mansouri, 2014. "The Determinants Of Management Provisions After The Introduction Of Ias / Ifrs Standards In France [Les Determinants De La Gestion Des Provisions (Prc) Apres L’Introduction Des Normes Ias/Ifrs En F," Post-Print hal-01899131, HAL.
    10. Olivier Vidal, 2017. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-03737349, HAL.
    11. Trimble, Madeline, 2018. "A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 18-39.
    12. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
    13. Martin Nienhaus, 2022. "Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment," Review of Accounting Studies, Springer, vol. 27(4), pages 1276-1318, December.
    14. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00594834, HAL.
    15. Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015. "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 117-132.
    16. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-00594840, HAL.
    17. Liu, Zheng & Shen, Hongtao & Welker, Michael & Zhang, Ning & Zhao, Yang, 2021. "Gone with the wind: An externality of earnings pressure," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    18. Olivier Vidal, 2010. "Quelle devrait-être l'allure des distributions de résultats non manipulés ?," Post-Print hal-00594836, HAL.
    19. Habib, Ahsan & Hossain, Mahmud, 2008. "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 79-91.
    20. Kerstein, Joseph & Rai, Atul, 2007. "Intra-year shifts in the earnings distribution and their implications for earnings management," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 399-419, December.

    More about this item

    Keywords

    creative Accounting; semi-directive Interview; qualitative Approach; Comptabilité créative; Entretien semi-directif; approche qualitative;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    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-01907530. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.