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Contribution à la connaissance de la production de l'information financière : Le cas des provisions pour litiges

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  • Nancy Segura

    (UM1 - Université Montpellier 1)

Abstract

Les provisions pour litiges constituent aujourd'hui l'un des items les plus stratégiques et énigmatiques des états financiers. Que sait-on en effet de cette catégorie de provisions pour risques ? De leur conditions d'élaboration ? L'objectif de cet article vise précisément à comprendre et expliquer le processus décisionnel prévalant à leur formation. Deux questions de recherche sont ainsi posées : - Comment est prise la décision de provisionner un litige dans les grands groupes cotés ?- Quels sont les déterminants principaux de ce processus décisionnel ? Pour enquêter sur ces questions sensibles, une approche qualitative inspirée de la méthode de la théorie enracinée a été adoptée et 22 répondants ont été sollicités. Au final, trois résultats principaux émergent de cette recherche : - Le directeur financier gouverne quasiment seul le processus d'élaboration des provisions pour litiges, en laissant très peu de place aux conseillers juridiques, avocats, et auditeurs. - IAS 37 conditionne faiblement la manière dont le directeur financier décide. - Le profil psychologique du directeur financier est un déterminant majeur du montant provisionné.

Suggested Citation

  • Nancy Segura, 2008. "Contribution à la connaissance de la production de l'information financière : Le cas des provisions pour litiges," Post-Print halshs-00525982, HAL.
    • Handle: RePEc:hal:journl:halshs-00525982
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525982
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    References listed on IDEAS

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    Keywords

    provisions; litiges; IAS37; méthode qualitative;
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