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Pratiques Comptables Des Dirigeants En Matiere D'Approche Multicriteres Et De Gestion Des Resultats Lors Des Fusions-Absorptions Francaises

Author

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  • Jennifer Boutant

    (IAE - Institut d'Administration des Entreprises - Toulouse)

Abstract

The aim of this research is to examine whether acquiring firms adopt a specific accounting policy before the completion of French statutory mergers. To do so, two studies are performed using a sample of 107 listed acquiring firms between 1997 and 2006. The first one analyses the implementation of the multi-criteria approach recommended by the French financial authorities to determine the exchange ratio and the second one the earnings management of acquiring firms. Results suggest (1) that certain practices of acquiring firms' managers in selecting and combining criteria can be suspicious according to the French authorities' recommendations and (2) that acquiring firms manage earnings upwards during the year preceding

Suggested Citation

  • Jennifer Boutant, 2009. "Pratiques Comptables Des Dirigeants En Matiere D'Approche Multicriteres Et De Gestion Des Resultats Lors Des Fusions-Absorptions Francaises," Post-Print halshs-00459408, HAL.
    • Handle: RePEc:hal:journl:halshs-00459408
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459408
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    Cited by:

    1. Ghribi Rihab & Anis Jarboui, 2016. "Impact of accounting and financial manipulations around mergers and acquisitions on shareholders' perception," Post-Print hal-01371223, HAL.
    2. Jennifer Boutant, 2010. "Les Determinants De La Gestion Des Resultats Lors Des Fusions: Etude Des Societes Absorbantes Initiatrices Et Cibles," Post-Print hal-00479535, HAL.

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