For general reference, and also since I believe the wrong answer was chosen:

This term is frequently used with compensation assessments, and calculating changes in pay from one year to the next.

L'effet de report mesure l’incidence, sur l’année N+1, d’augmentations en niveau réalisées en cours d’année N. Quand l’effet de report est négatif, on l’appelle effet de déport.

The terms are "carry-over effect" and "negative carry-over effect". They are some of the effects used for this statistical analysis:

Compensation Effects:
The following topics describe the effects in La Masse Salariale method of analysis:

Level Effect
Any compensation measure that increases the level of compensation as of a certain date has a level effect. Any compensation increase of the elements of base pay has a level effect.

Mass Effect
Any compensation increase, either an increase in base compensation or any type of variable compensation, has a mass effect. It affects the average compensation for the period and population being considered.
Considering any given period of time and any compensation measure that has a level effect, the sooner in the period the measure is applied, the greater the mass effect for that measure.

Carry Over Effect
The carry over effect represents the effect on a given period of all the measures taken during the previous period. For any compensation measure that has a level effect, the later this measure is applied in a given time period, the bigger the carry over effect on the next time period.