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Timeliness and conservatism: Changes over time in the properties of accounting income in France

Author

Listed:
  • Hervé Stolowy

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Yuan Ding

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper aims to investigate the changes in the properties of accounting incomepublished by French listed companies during the 1990s. It also analyzes the impact of certaincorporate characteristics such as size, international financing, and audit firm, on such changes.Design/methodology/approach – Multivariate regression is used.Findings – In French companies, good news has a delayed impact on earnings, as accountants onlyallow the effect of such news to be recognized gradually in the earnings measure. Conversely, badnews is reflected rapidly in earnings. The results confirm a general upward trend in the degree ofconservatism of accounting earnings over the period as a whole. However, except for firm size, noneof the corporate characteristics examined can predict a company's accounting earnings properties.Research limitations/implications – In future studies, it will be interesting to develop and testother possible corporate and/or institutional factors relating to accounting earnings properties.Practical implications – The paper provides an insight analysis on the evolution of institutionalenvironment in France and its impact on accounting.Originality/value – First study on properties of accounting income in France.

Suggested Citation

  • Hervé Stolowy & Yuan Ding, 2006. "Timeliness and conservatism: Changes over time in the properties of accounting income in France," Post-Print halshs-00119586, HAL.
    • Handle: RePEc:hal:journl:halshs-00119586
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    Cited by:

    1. Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    3. Inès Kammoun & Samah Rebai Azouz & Walid Khoufi, 2016. "Les déterminants du conservatisme comptable conditionnel dans le contexte français," Post-Print hal-01901131, HAL.

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