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Regroupements d'entreprises, Culture et Goodwill au Japon

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  • Clémence Garcia

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    (Faculty of Economics - Université Gakushuin)

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    Abstract

    Le goodwill a fait l'objet d'une importante littérature comptable, mais peu de ces recherches se sont intéressées au Japon. Pourtant, ce pays constitue une exception en la matière et mérite une plus grande attention. Cette étude se propose d'examiner dans quelle mesure les particularités économiques et culturelles des regroupements d'entreprises au Japon influent sur les modes de comptabilisation initiale du goodwill. Elle s'appuie sur la théorie conditionnelle-normative de Mattessich (1995) et sur des études de cas de regroupements intervenus dans la seconde moitié des années 2000 au Japon. Les études de cas montrent que les jugements de valeur des acteurs aboutissent souvent à d'importantes sous-évaluations de la cible qui ne sont pas forcément justifiées économiquement. De telles sous-évaluations sont facilitées par le fait que les entreprises qui participent au regroupement sont presque toujours des entreprises liées avant l'opération par des relations capitalistiques, commerciales de très long terme, ou familiaux.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/04/32/PDF/Garcia.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00650432.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650432

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    1. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
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