La qualification des instruments de financement au bilan des societes releve de differentes categorisations qui, historiquement, vont de celle de fonds propres-dettes a celle de capitaux propres-dette et, enfin selon une classification affinee, a celle de capitaux propres-autres fonds fonds-propres-dettes.
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Paper provided by Institut de Recherche en Gestion. Universite de Paris XII- in its series Papers with number
96-13.
Length: 25 pages Date of creation: 1996 Date of revision: Handle: RePEc:fth:inrege:96-13
Contact details of provider: Postal: France; Institut de Recherche en Gestion. Universite de Paris XII - Val deMarne. 3-5, Voie Felix Eboue - 94000 Creteil. France
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