Advanced Search
MyIDEAS: Login to save this paper or follow this series

Entre coût historique et valeur de marché : Une histoire de la valeur comptable en France (XIXe - début XXe siècle)

Contents:

Author Info

  • Pierre Labardin

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

  • Karine Fabre

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

Registered author(s):

    Abstract

    Depuis l'introduction des normes IFRS en France, la question de la juste valeur a occupé de nombreux chercheurs en comptabilité (Casta et Colasse [2001] ; Colasse [2005] ; Capron [2005] ; Richard [2005] ; Biondi [2008]). Les prises de position sur les risques et les avantages de ce nouveau mode d'évaluation se sont multipliées tant dans les écrits académiques que professionnels suscitant d'importants débats. La problématique de l'évaluation des actifs et plus précisément la question de la valeur n'est pas un fait nouveau. Elle traverse depuis longtemps le champ de la comptabilité. Dans ce contexte, la contribution d'un historien de la comptabilité peut d'abord tenir à éclairer les conditions dans lesquelles a pu émerger et se développer ce type de problématique. Qu'est-ce qui fait, qu'à moment donné, une problématique s'impose à la plupart des acteurs ? Il s'agit de comprendre comment une problématique que l'on considère comme aujourd'hui évidente se constitue progressivement en France.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/38/PDF/Labardin.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650538.

    as in new window
    Length:
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650538

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650538/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords:

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Stolowy, Hervé & Richard, Jacques & Ding, Yuan, 2008. "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Economics Papers from University Paris Dauphine 123456789/1389, Paris Dauphine University.
    2. Praquin, Nicolas & Lemarchand, Yannick, 2005. "Falsifications et manipulations comptables," Economics Papers from University Paris Dauphine 123456789/322, Paris Dauphine University.
    3. Praquin, Nicolas, 2005. "Le principe de fixité du capital social : une étude juridique et comptable du concept (1807-1947)," Economics Papers from University Paris Dauphine 123456789/1934, Paris Dauphine University.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650538. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.