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Analyse Des Determinants De La Gestion Des Resultats : Cas Des Firmes Canadiennes Francaises Et Tunisiennes

Author

Listed:
  • Hakim Ben Othman

    (UREMO - IHEC)

  • Daniel Zéghal

    (CGA - Centre de Recherche en Comptabilité - University of Ottawa [Ottawa])

Abstract

L'objectif de cet article est d'analyser l'impact des déterminants de la gestion des résultats en référence aux modèles comptables Anglo-américain et Euro-continental. La France et le Canada sont, respectivement, issus de deux environnements sociaux-économiques différents. La Tunisie a procédé à la réforme de son système comptable pour passer du modèle comptable Euro-continental au modèle comptable Anglo-américain. Néanmoins les traits de l'environnement socio-économique tunisien demeurent rattachés à l'environnement Euro-continental (préeminence de l'endettement bancaire, gouvernance partenariale, etc.). Nous anticipons que les niveaux de gestion des résultats dans ces pays soient tributaires des spécificités socio-économiques des environnements Anglo-américains et Euro-continental. Nous avons eu recours à des données de panels canadiennes, françaises et tunisiennes composées, respectivement, de 1714, 1741, 283 observations firme-année. En considérant plusieurs niveaux de gestion des résultats (excessive à la hausse ou à la baisse, modérée), nous avons développé un modèle explicatif des pratiques de gestion des résultats fondé sur des régressions logistiques en panels. Globalement, les résultats empiriques sont conformes aux attentes. Les incitations à une gestion excessive pour les firmes tunisiennes sont quasiment similaires à celles dans les firmes françaises. Ces incitations sont notamment liées aux coûts contractuels d'endettement. Cependant, les firmes canadiennes montrent que la gestion excessive est fortement déterminée par des motivations contextuelles rattachées à un marché financier dynamique. Les introductions en bourse et les augmentations de capital par appel public à l'épargne présentent de fortes motivations pour une gestion excessive dans les firmes canadiennes.

Suggested Citation

  • Hakim Ben Othman & Daniel Zéghal, 2006. "Analyse Des Determinants De La Gestion Des Resultats : Cas Des Firmes Canadiennes Francaises Et Tunisiennes," Post-Print halshs-00581061, HAL.
    • Handle: RePEc:hal:journl:halshs-00581061
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581061
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    References listed on IDEAS

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