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La manipulation des variables comptables à des fins de lissage des résultats

Author

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  • Sylvie Chalayer Rouchon

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

Abstract

Le lissage du résultat net est un des objectifs de la politique comptable des entreprises françaises cotées en bourse. L'objectif de cette étude consiste à montrer que les résultats ne sont pas naturellement lissés mais, qu'au contraire, ils ont fait l'objet d'une manipulation. En effet, la réglementation comptable laisse une certaine liberté dans les choix comptables des entreprises. Cette recherche montre que les variables comptables (« accruals ») ont été manipulées afin de diminuer la variabilité du résultat net. The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods. This research shows that accruals were manipulated in order to reduce the variability of net income.

Suggested Citation

  • Sylvie Chalayer Rouchon, 1995. "La manipulation des variables comptables à des fins de lissage des résultats," Post-Print halshs-00522670, HAL.
    • Handle: RePEc:hal:journl:halshs-00522670
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522670
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