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Analyse Des Dispositifs D'Evaluation De La « Recherche » Des Analystes, Une Cle D'Entree Dans Les Coulisses Des Marches Financiers

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  • Isabelle Chambost

    ()
    (GREG - CRC - Groupe de recherche en économie et en gestion – Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers (CNAM))

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    Abstract

    Les tensions qui traversent à ce jour la comptabilité, à propos des conventions d'évaluation à la juste valeur des sociétés cotées, mettent en exergue l'importance que revêt une analyse de l'évaluation réalisée par les analystes financiers. Cette communication s'inscrit dans une perspective compréhensive conduisant à s'interroger sur la construction sociale sous-jacente à la formation du jugement des analystes financiers. Elle propose de soulever plus spécifiquement la question des dispositifs d'évaluation auxquels ils sont, euxmêmes soumis, comme clé d'entrée d'une réflexion sur les fonctions officielles mais également plus officieuses, que les analystes remplissent dans leur communauté d'appartenance et qui vont ainsi participer à la construction de leur jugement.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/47/95/39/PDF/p124.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00479539.

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    Date of creation: 2010
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    Publication status: Published - Presented, Crises et nouvelles problématiques de la Valeur, 2010, Nice, France
    Handle: RePEc:hal:journl:hal-00479539

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00479539/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: dispositifs d'évaluation; analystes financiers; encastrement relationnel et cognitif; « Grounded Theory ».;

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    1. Michaely, Roni & Womack, Kent L, 1999. "Conflict of Interest and the Credibility of Underwriter Analyst Recommendations," Review of Financial Studies, Society for Financial Studies, vol. 12(4), pages 653-86.
    2. Fogarty, Timothy J. & Rogers, Rodney K., 2005. "Financial analysts' reports: an extended institutional theory evaluation," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 331-356, May.
    3. Ramnath, Sundaresh & Rock, Steve & Shane, Philip, 2008. "The financial analyst forecasting literature: A taxonomy with suggestions for further research," International Journal of Forecasting, Elsevier, vol. 24(1), pages 34-75.
    4. John Holland, 1998. "Influence and Intervention by Financial Institutions in their Investee Companies," Corporate Governance: An International Review, Wiley Blackwell, vol. 6(4), pages 249-264, October.
    5. Stickel, Scott E, 1992. " Reputation and Performance among Security Analysts," Journal of Finance, American Finance Association, vol. 47(5), pages 1811-36, December.
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