Le Rôle Instrumental Et Incitatif Du Reporting Sociétal Dans La Gestion Des Résultats
Keywords:
earnings management, social reporting, governance, stakeholder theory
Abstract
Cet article traite de l'impact de la divulgation de l'information sociétale sur les manipulations comptables. Nous soutenons l'idée que la gestion des résultats endommage les intérêts des parties prenantes, par conséquent, les dirigeants qui manipulent les résultats ne peuvent faire face à la vigilance et à l'activisme des parties prenantes que par le recours à la responsabilité sociale des entreprises (RSE). En outre, la RSE est un outil puissant qui peut être utilisé pour obtenir le soutien des parties prenantes. En nous basant sur un échantillon de 682 firmes américaines cotées, de la liste Fortune 1000, pour la période 1997-2008, nous nous sommes intéressés à montrer que la divulgation des informations sociétales justifient l'utilisation stratégique de la RSE par le dirigeant qui manipule les chiffres comptables. Nos résultats montrent que les pratiques comptables sociétales des dirigeants renforcent la gestion des résultats et influencent son sens et son intensité. Mots-Clés: gestion des résultats, reporting sociétal, gouvernance, théorie des parties prenantes.
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2013-10-04
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