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L'introduction d'indicateurs de création de valeur actionnariale dans un groupe français : SNCF Participations

Author

Listed:
  • Agnès Nabet
  • Gilles David

Abstract

From an Anglo-Saxon financial point of view, VEA shareholders? value indicator, is presented, as a tool of corporate governance. In the case of SNCF Participations, subsidiary of the public company SNCF, the introduction of a management system based on VEA has appeared like a vector for a managerial improvement and organizational change.

Suggested Citation

  • Agnès Nabet & Gilles David, 2002. "L'introduction d'indicateurs de création de valeur actionnariale dans un groupe français : SNCF Participations," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 111-128.
    • Handle: RePEc:cai:accafc:cca_081_0111
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    Cited by:

    1. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.

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