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LA GESTION RÉELLE DES RÉSULTATS: LE CAS DES ENTREPRISES FRANÇAISES

Authore(s) : Fodil ADJAOUD || Professeur Titulaire École de gestion Telfer / Université d’Ottawa 55 Laurier Avenue EstOttawa - Canada E-mail : adjaoud@telfer.uottawa.ca.

Volume : (13), Issue : 205, July - 2018

Abstract :

Abstract: REAL EARNINGS MANAGEMENT: THE CASE OF FRENCH FIRMS

Most studies related to the earnings management were based on the concept of the « accruals » to detect the discretion of management. Our study provides a contribution in the case of listed French companies by showing that in addition to managing the   « accruals »   -   described   by   « accounting earnings management » - the leaders manage their cash flows from operations (cash accounting ), to cross the zero threshold, through the management of a business operation (real activity): sales. This is qualified by « real earnings management ».

Résumé :La plupart des études liées à la gestion du résultat se sont basées sur la notion des «accruals » pour détecter la discrétion des dirigeants. Notre étude apporte une contribution  dans le cas des sociétés françaises  cotées  en  montrant  qu’en  sus  de  la gestion  des  « accruals »-  qualifiée  de  « gestion comptable du résultat »- les dirigeants gèrent leurs cash-flows d’exploitation (comptabilité d’encaissement), pour atteindre le seuil zéro, à travers la gestion d’une activité d’exploitation (activité  réelle) :  les  ventes.  Cette  dernière  est qualifiée de « gestion réelle du résultat ».

Keywords :Gestion réelle du résultat,  seuil zéro, activités réelles : les ventes.

Article: Download PDF Journal DOI : 301/704

Cite This Article:

LE CAS DES ENTREPRISES FRANÇAISES

Vol.I (13), Issue.I 205


Article No : 10023


Number of Downloads : 109


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