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Le lissage des résultats : une étude empirique du comportement des entreprises françaises

Author

Listed:
  • Sylvie Chalayer Rouchon

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

Abstract

Smoothing of annual income numbers has occupied a good deal of the accounting literature. The findings of most American studies were that managers firms behave as if they intended to impart a smoother trend to accounting earnings. The hypothesis to be tested in this study is that French firms succeed in their attempt to smooth their earnings. Coefficients of variation, T-tests and regressions are used to identify different types of smooth income streams. The results suggest that French firms behave as if they smooth intentionally their earnings and their sales.

Suggested Citation

  • Sylvie Chalayer Rouchon, 1993. "Le lissage des résultats : une étude empirique du comportement des entreprises françaises," Post-Print halshs-00522595, HAL.
    • Handle: RePEc:hal:journl:halshs-00522595
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522595
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