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Performance sectorielle relative et gestion du résultat comptable

Author

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  • Ramzi Benkraiem

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

Abstract

Cet article examine, dans le contexte français, la relation entre les performances sectorielles relatives des sociétés (PSR) et la gestion du résultat comptable (GRC). Il est attendu que le degré de GRC dépende systématiquement des PSR. L'échantillon déployé se compose de 768 sociétés – années observées sur une période de quatre ans (2000 – 2003). Trois méthodes sont utilisées à savoir l'analyse des moyennes, de distribution des moyennes et de régression. Après contrôle d'éventuel problème d'inférences statistiques, les résultats semblent montrer que (1) les dirigeants des sociétés connaissant des mauvaises PSR, contrairement aux autres, ajustent à la hausse la partie discrétionnaire du résultat comptable, (2) la variation de cette partie discrétionnaire dépend directement et négativement de la variation des PSR et (3) les mauvaises PSR incitent, plus que les bonnes PSR, à la GRC. Ces résultats suggèrent que la PSR est un facteur déterminant qui affecte les choix comptables des dirigeants.

Suggested Citation

  • Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    • Handle: RePEc:hal:journl:halshs-00558248
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558248
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    References listed on IDEAS

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