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Gestion des résultats comptables : l'influence de la politique financière, de la performance et du contrôle

Author

Listed:
  • Yves Mard

    (ISIT - Image Science for Interventional Techniques - UdA - Université d'Auvergne - Clermont-Ferrand I - Clermont Université - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cette recherche porte sur les déterminants de la gestion des résultats au sein des entreprises françaises cotées. Nous étudions la relation entre la gestion des résultats (mesurée à partir des accruals) et plusieurs caractéristiques de la firme (politique financière, performance boursière, contrôle) afin de tester sept hypothèses de gestion des résultats. Les analyses confirmant plusieurs hypothèses et suggèrent que les déterminants de la gestion des résultats dépendent de la taille de l'entreprise et du secteur d'activité.

Suggested Citation

  • Yves Mard, 2004. "Gestion des résultats comptables : l'influence de la politique financière, de la performance et du contrôle," Post-Print halshs-00594012, HAL.
    • Handle: RePEc:hal:journl:halshs-00594012
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594012
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    Cited by:

    1. Yann-Cédric Armel Vangah, 2017. "Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens," Post-Print hal-01907530, HAL.

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