La Gestion Des Resultats Comptables : Incitations Et Contraintes

Abstract

Accounting undoubtedly offers a certain plasticity, depending on how it is understood and interpreted, allowing for choices, options and even policies. Earnings management is likely to be motivated by management's opportunism, or by their desire to communicate information on the company's future performance (efficiency). Thus, previous work distinguishes between two perspectives on earning management: opportunistic and informational. This paper seeks to explore the reasons behind the adoption of earning management practices, in other words, to treat the question of the constraints and motivations of accounting results management.