Search results for "Earnings forecasts"

showing 2 items of 2 documents

L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français

2009

International audience; L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français.

Système légalGestion des résultatsEarnings managementVoluntary disclosureEarnings forecastsLegal systemOwnership StructureCompulsory DisclosureStructure de propriétéPrévisions de bénéficesSystème légalDivulgation volontaireDivulgation obligatoireGestion des résultatsDivulgation volontairePrévisions de bénéficesOwnership StructureDivulgation obligatoireEarnings managementVoluntary disclosureLegal system[SHS.GESTION]Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationEarnings forecastsCompulsory DisclosureStructure de propriété
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Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases

2017

International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…

educationAccountingEarnings managementIFRS0502 economics and businessEconomics[ SHS.GESTION ] Humanities and Social Sciences/Business administrationhealth care economics and organizationsEarnings response coefficient050208 financeAnalysts’ earnings forecastsEarningsCorporate governanceEarnings per sharebusiness.industryCorporate governance05 social sciences050201 accountingPost-earnings-announcement driftIncentiveEarnings management8. Economic growthBusiness Management and Accounting (miscellaneous)[SHS.GESTION]Humanities and Social Sciences/Business administrationThresholdsbusinessFinancePanel data
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