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A Framework for the Classification of Accounts Manipulations

Author

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  • Hervé Stolowy

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Gaetan Breton

    (Department of Accounting Sciences - UQAM - Université du Québec à Montréal = University of Québec in Montréal)

Abstract

Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for classifying accounts manipulations through a thorough review of the literature. This framework is based on the desire to influence the market participants' perception of the risk associated to the firm. The risk is materialized through the earnings per share and the debt/equity ratio. The literature on this topic is already very rich, although we have identified series of areas in need for further research.

Suggested Citation

  • Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    • Handle: RePEc:hal:wpaper:hal-00597249
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    More about this item

    Keywords

    ACCOUNTS MANIPULATIONS; EARNINGS MANAGEMENT; INCOME SMOOTHING; BIG BATH ACCOUNTING; CREATIVE ACCOUNTING; MANIPULATIONS COMPTABLES _ GESTION DU RÉSULTAT; LISSAGE DU RÉSULTAT; NETTOYAGE DES COMPTES; COMPTABILITÉ CRÉATIVE;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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