Comptabilisation des Incorporels et Modes de Financement: Une Approche Historique de la Gestion du Résultat (Recognition of Intangible Assets and Financing Choices: An Historical Approach of Earnings Management)

25 Pages Posted: 22 Jan 2013

See all articles by Karine Fabre

Karine Fabre

Université Paris Dauphine

Bruno Oxibar

Université Paris Dauphine

Gwenaëlle Nogatchewsky

Université Paris Dauphine

Date Written: January 15, 2013

Abstract

This article aims at highlighting the issue of recognition and valuation of assets in the relationship between earnings management and financing choices. This issue has been addressed from a historical approach. The use of history is justified by the characteristics of the period: opening external sources of financing and absence of accounting standards. A historical case study of L'Air Liquide highlights how earnings management emerges as an instrument to support financing choices, particularly through intangible expenses.

Note: Downloadable document is in French.

Keywords: history, earnings management, intangible expenses, L'Air Liquide

Suggested Citation

Fabre, Karine and Oxibar, Bruno and Nogatchewsky, Gwenaëlle, Comptabilisation des Incorporels et Modes de Financement: Une Approche Historique de la Gestion du Résultat (Recognition of Intangible Assets and Financing Choices: An Historical Approach of Earnings Management) (January 15, 2013). CAAA Annual Conference 2013. Available at SSRN: https://ssrn.com/abstract=2201157 or http://dx.doi.org/10.2139/ssrn.2201157

Karine Fabre

Université Paris Dauphine ( email )

223 Rue Saint-Honore
Paris, 75775
France

Bruno Oxibar (Contact Author)

Université Paris Dauphine ( email )

Place du Maréchal de Lattre de Tassigny
Paris, 75775
France

Gwenaëlle Nogatchewsky

Université Paris Dauphine

223 Rue Saint-Honore
Paris, 75775
France

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