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Informations sur les risques : imbrication des sources et accroissement des contraintes

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Author Info

  • Thuelin, Elisabeth
  • Henneron, Sandrine
  • Touron, Philippe

Abstract

La gestion de ses risques par l'entreprise est une des premières préoccupations des dirigeants, des investisseurs et des partenaires de l'entreprise. Elle concerne donc les experts-comptables et les commissaires aux comptes. La communication financière en matière de risques constitue une réponse à cette préoccupation, réponse encadrée toutefois. Effectivement, les organismes de normalisation comptable, les autorités de marchés et les législateurs ont défini différentes exigences en matière d'information sur les risques et leur gestion. Mais l'analyse de ces contraintes met en évidence une absence de consensus. L'objectif de cet article est de faire ressortir l'existence de sources imbriquées et le caractère fluctuant des classifications à retenir en la matière. Les entreprises en général, et celles qui sont cotées en particulier, sont soumises à différentes contraintes informationnelles qui émanent aussi bien d'organismes internationaux que d'entités purement locales. Dans tous les cas, il est crucial de s'y conformer, sous peine de ne plus pouvoir lever des capitaux.

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Bibliographic Info

Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/1384.

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Date of creation: Apr 2005
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Publication status: Published in Revue Française de Comptabilité, 2005, no. 376. pp. 30-34.Length: 4 pages
Handle: RePEc:dau:papers:123456789/1384

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Related research

Keywords: Gestion des risques; Rapports annuels; Communication financière;

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