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Incitations Et Contraintes A La Gestion Du Resultat

Author

Listed:
  • Thomas Jeanjean

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

Cette communication est une revue de la littérature sur la gestion du résultat. Deux résultats apparaissent : l'absence de monotonie stricte des incitations contrairement à la formulation naïve des prédictions de Watts & Zimmerman (1986) et la nécessité de prendre en compte des contraintes pour comprendre les politiques comptables.

Suggested Citation

  • Thomas Jeanjean, 2000. "Incitations Et Contraintes A La Gestion Du Resultat," Post-Print halshs-00587467, HAL.
    • Handle: RePEc:hal:journl:halshs-00587467
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587467
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    Citations

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    Cited by:

    1. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
    2. Hatem Mansali, 2009. "La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 39-83, December.
    3. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    4. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print halshs-00266104, HAL.
    5. Véronique Darmendrail & Frederic Pourtier, 2021. "La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe," Post-Print hal-03361453, HAL.
    6. Julien Le Maux, 2003. "Les bénéfices privés:une rupture de l'égalité entre actionnaires," Revue Finance Contrôle Stratégie, revues.org, vol. 6(1), pages 63-92, March.
    7. Jonathan Maurice & Emmanuelle Plot, 2010. "Double diffusion des entreprises dans le rapport annuel : renforcement ou contradiction ?," Post-Print hal-00479533, HAL.

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