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Performance Comptable Et Gestion Des Resultats

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  • Yves Mard

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

L'étude porte sur la gestion des résultats afin d'éviter les pertes et les baisses de résultats. L'analyse des distributions de résultats et de variation des résultats, et la mise en oeuvre de tests complémentaires, permettent de vérifier les hypothèses sur un échantillon de 294 entreprises françaises cotées.

Suggested Citation

  • Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
    • Handle: RePEc:hal:journl:halshs-00582798
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582798
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    References listed on IDEAS

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