Articlegreen1999

Vingt ans de recherche positive en comptabilité financière

41 citations0/0 files storedComptabilité - Contrôle - Audit

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

La recherche positive en comptabilité financière vise, d’une part, à apprécier le contenu informatif des chiffres comptables et, d’autre part, à expliquer les décisions comptables à partir des relations d’agence et des coûts politiques. Cet article propose un examen des évolutions qui ont marqué ce courant de recherche au cours des vingt dernières années.

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References

1985The effect of bonus schemes on accounting decisions 1978Towards a Positive Theory of the Determination of Accounting Standards.2011The effects of bonus schemes on accounting decisions 1996The pricing of discretionary accruals 1995Managerial ownership, accounting choices, and informativeness of earnings 1994Debt-covenant violations and managers' accounting responses 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms 1995The determinants of voluntary financial disclosure by Swiss listed companies

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