Skip to Main content Skip to Navigation
Reports

Gestion du résultat : mesure et démesure

Abstract : This article presents and evaluates the most popular discretionary accruals models both conceptually and empirically on French firms data. The internal consistency of those measures is appreciated as well as its consistency with the accounting framework.
Complete list of metadatas

https://hal-hec.archives-ouvertes.fr/hal-00592029
Contributor : Antoine Haldemann <>
Submitted on : Tuesday, May 10, 2011 - 5:53:57 PM
Last modification on : Thursday, January 11, 2018 - 6:19:32 AM

Identifiers

  • HAL Id : hal-00592029, version 1

Collections

Citation

Thomas Jeanjean. Gestion du résultat : mesure et démesure. 2003. ⟨hal-00592029⟩

Share

Metrics

Record views

143