Peut-on faire mentir les chiffres ? L’embellissement des informations financières par la comptabilité d’intention

Abstract

This paper focuses on the fundamentals of creative accounting practices implemented in some companies, stressing in particular the manager's opportunism. Through a case study conducted in the French automotive sector, it shows the effects of these practices on managerial discretion and communication of financial information by unlisted companies. The article explains how creative accounting can approach fraud, and contribute to transform the stakeholders' perception of the actual matters of the firm.