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
Date Written: January 15, 2013
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
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