Fiabilité des provisions environnementales et loi de Benford : application et implications

Abstract : his paper evaluates the reliability of environmental accounting provisions through two criteria: they must be free from manipulation and free from errors in their recognition. Following the usable statistical methods in auditing to detect accounting fraud, Benford's goodness of fit tests of the environmental provisions of the French listed companies are ran over the period of 2005-2010. In contrast to previous studies impairing the reliability of environmental provisions, our results indicate that those disclosed by the French listed companies are reliable, unlike their total provisions for possible losses. Thus, these results call for a mandatory detailed disclosure of provisions, because detailed amounts are more reliable than the total ones.
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Adrien Bonache, Jonathan Maurice, Karen Moris. Fiabilité des provisions environnementales et loi de Benford : application et implications. Comptabilité sans frontières.. The French Connection, May 2013, Montréal, Canada. pp.cd-rom. ⟨hal-01002926⟩

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