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Business Model Et Information Financiere

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Author Info

  • Frédéric Bertrand

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

  • Nathalie Gonthier-Besacier

    ()
    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

  • Stéphane Périer

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

  • Philippe Protin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - CNRS : UMR5820 - Université Pierre Mendès-France - Grenoble II)

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    Abstract

    Face à la montée en puissance du concept de Business Model dans la littérature académique, cet article souligne la pertinence de cette notion dans le domaine de l'information financière. Il rend compte d'une étude empirique menée sur l'ensemble des textes fixant les obligations comptables et financières applicables aux entreprises françaises. Les résultats indiquent que les composantes du Business model sont peu présentes dans la réglementation actuelle et restent souvent à un niveau conceptuel et sans articulation entre elles. La dernière partie de l'article discute ces constats au regard des évolutions récentes et des débats sur la normalisation comptable et financière, qui questionnent notamment la place et le format adaptés à ce type d'information.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/69/11/84/PDF/587_Bertrand_Disle_Gonthier-Besacier_Perier_Protin.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00691184.

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    Date of creation: 2012
    Date of revision:
    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00691184

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00691184
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: information financière; business model; normalisation; IFRS;

    This paper has been announced in the following NEP Reports:

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    1. Sabbah, Stéphane & Helliès-Hassid, Marie-Louise & Dion, Delphine & Volle, Pierre, 2008. "Les business models dans la distribution : repérer les chemins de la performance," Economics Papers from University Paris Dauphine 123456789/1579, Paris Dauphine University.
    2. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    3. Shafer, Scott M. & Smith, H. Jeff & Linder, Jane C., 2005. "The power of business models," Business Horizons, Elsevier, vol. 48(3), pages 199-207.
    4. Eli Amir & Baruch Lev & Theodore Sougiannis, 2003. "Do financial analysts get intangibles?," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 635-659.
    5. Vanessa Warnier & Xavier Lecocq & Benoît Demil, 2012. "Le business model, un support à la créativité de l'entrepreneur," Entreprendre & innover, De Boeck Université, vol. 0(1), pages 27-37.
    6. Morris, Michael & Schindehutte, Minet & Allen, Jeffrey, 2005. "The entrepreneur's business model: toward a unified perspective," Journal of Business Research, Elsevier, vol. 58(6), pages 726-735, June.
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