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Analyse Du Rôle Prédictif Des Accruals Discrétionnaires : Effet Des Normes Comptables Utilisées

Author

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  • Nadia Sbei

    (UREMO - IHEC)

Abstract

Dans ce papier nous examinons la relation entre la manipulation des résultats et la qualité des normes comptables utilisées par les firmes. Ainsi, nous comparons les pratiques de manipulation des résultats pour des échantillons de firmes utilisant les normes françaises, internationales et américaines à travers l'analyse du comportement des accruals discrétionnaires. Cette comparaison a été réalisée sur deux volets : l'examen de l'ampleur des accruals discrétionnaires et l'analyse de leur rôle prédictif de la performance future de la firme. Les résultats dégagés montrent des différences significatives dans les pratiques de gestion des résultats entre les firmes utilisant de différentes normes comptables.

Suggested Citation

  • Nadia Sbei, 2005. "Analyse Du Rôle Prédictif Des Accruals Discrétionnaires : Effet Des Normes Comptables Utilisées," Post-Print halshs-00581287, HAL.
    • Handle: RePEc:hal:journl:halshs-00581287
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581287
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