IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00548120.html
   My bibliography  Save this paper

Réaction des analystes financiers à la publication des informations comptables manipulées : étude d'événement appliquée sur le cas français

Author

Listed:
  • Sarra Elleuch Hamza

    (ISCAE de Tunis - ISCAE)

Abstract

Cet article a pour objectif l'identification du comportement des analystes financiers à la publication des informations comptables manipulées. En appliquant la méthodologie des études d'événement sur des données françaises, les résultats montrent que les analystes financiers révisent sensiblement leurs prévisions et s'alignent à la valeur publiée lorsque la gestion des résultats est insignifiante car ils trouvent le résultat publié informatif. En présence de gestion importante des résultats, les révisions des analystes n'atteignent pas la valeur publiée car elle incorpore une partie gérée pour des raisons opportunistes

Suggested Citation

  • Sarra Elleuch Hamza, 2006. "Réaction des analystes financiers à la publication des informations comptables manipulées : étude d'événement appliquée sur le cas français," Post-Print halshs-00548120, HAL.
    • Handle: RePEc:hal:journl:halshs-00548120
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548120
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00548120/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00548120. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.