IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01147857.html
   My bibliography  Save this paper

Existe-t-il une vérité comptable ? Apport du bêta financier à l’analyse financière

Author

Listed:
  • Henri Koulayom

    (Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

L'analyse financière traditionnelle qui utilise comme matière première des données comptables afin d'apporter un jugement sur la situation financière et les performances d'une entreprise peut présenter des limites. Autrement dit, les données comptables reflètent elles la réalité ? Dans cet esprit, la référence à la littérature sur le bêta financier souligne la nécessité de prendre en compte le comportement stratégique de la firme. Celui-ci n'est en effet pas perceptible au travers des données comptables.

Suggested Citation

  • Henri Koulayom, 1998. "Existe-t-il une vérité comptable ? Apport du bêta financier à l’analyse financière," Post-Print hal-01147857, HAL.
  • Handle: RePEc:hal:journl:hal-01147857
    Note: View the original document on HAL open archive server: https://auf.hal.science/hal-01147857
    as

    Download full text from publisher

    File URL: https://auf.hal.science/hal-01147857/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01147857. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.