La manipulation du résultat comptable avant une offre publique (notice n° 342369)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01633cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021349.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Thauvron, Arnaud |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La manipulation du résultat comptable avant une offre publique |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2000.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 26 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette étude teste l’hypothèse selon laquelle les dirigeants des sociétés qui lancent une offre publique sur l’une de leurs filiales réduisent le résultat comptable de cette dernière. L’objectif poursuivi est de minimiser le prix d’offre. Un examen de 95 offres publiques met en évidence une baisse des résultats avant l’offre. Aucune manipulation des variables comptables de régularisation n’est cependant observée. Trois hypothèses alternatives sont alors proposées. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Earnings management before a takeover This study tests the hypothesis that managers affirms that are bidders of takeovers on a subsidiary reduce reported earnings of the target. The objective pursued is to minimize the offer price. An examination of 95 tender offers provides evidence of earnings decrease. No manipulation of accruals is observed. Three alternative hypothesis are proposed. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | offre publique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | manipulation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | variables comptables de régularisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accruals |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | takeover |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings manipulation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 6 | 2 | 2000-09-01 | p. 97-114 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2000-2-page-97?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2000-2-page-97?lang=fr&redirect-ssocas=7080</a> |
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