Groupes de sociétés et analyse du tissu productif : enjeux et premiers constats
AbstractLe développement des groupes de sociétés rend moins pertinente l’analyse des comportements financiers basée sur les comptes sociaux. Sans rendre caduque cette première approche, l’utilisation des comptes consolidés fournit un éclairage complémentaire qui permet de mieux apprécier la situation financière et la stratégie des groupes et de leurs différentes composantes.
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Bibliographic InfoArticle provided by Banque de France in its journal Bulletin de la Banque de France.
Volume (Year): (2007)
Issue (Month): 159 ()
Groupes d’entreprises; structure financière; bilan consolidé; bilan social; goodwill; normes IFRS; financement; taux d’endettement; flux intragroupes.;
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