Planification ULaval

As a result, there is reason to wonder about the information that the difference between taxable income and accounting result can provide - the existence of two distinct data that can enrich the analysis of the firm's financial partners as to the performance of this last.planification fiscale Various authors have endeavored to analyze the difference that may exist between taxable income and the accounting result of companies (eg Hanlon, 2005; Lev and Nissim, 2004) and have suggested that the latter was likely to constitute decisive information for assessing the quality of the accounting result. This research finds its origin in the growing dissociation between the accounting result and the taxable income observed among American firms from the 1990s (Desai, 2002), but also during the recent financial scandals that occurred in the United States. For example, as shown in the report of the Joint Committee on Taxation of the United States Congress (2003) on the Enron affair, the aforementioned company declared, between 1996 and 1999, 20Under these conditions, certain publications on financial analysis have associated the difference between taxable income and accounting income with low reliability of accounting information; thus Revsine et al. (1999) consider that an increasing excess of taxable income by the accounting result represents an “ alarm signal” which must be studied, because it can indicate a deterioration in the quality of the results. In the same way, Seida (2003) suggested, during his hearing before the American Congress, that the disclosure of the taxable income of the companies would allow in particular the investors to identify the use of "aggressive" methods allowing to increase the result accountant  [4] [4]As a preliminary point, it is interesting to note that a study.