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La mesure comptable de la performance financière : évolution des normes, stabilité des principes

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  • Marc Amblard

    ()
    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia-Antipolis, IREBS - Institut de recherche de l'European Business School - European Business School)

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    Abstract

    Indicateur central de performance financière, le résultat net exerce une influence majeure sur les décisions de la firme. Une relecture du modèle comptable par la théorie des conventions nous invite toutefois à en relativiser la portée. Sa détermination s'appuie sur un ensemble de choix collectifs qui masquent une orientation très marquée en faveur du propriétaire de la firme.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00522287.

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    Date of creation: May 2008
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    Publication status: Published - Presented, « LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE », 2008, France
    Handle: RePEc:hal:journl:halshs-00522287

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00522287/en/
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    Keywords: comptabilité; performance ; résultat ; conventions ; propriété;

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    1. Jean-Pierre Dupuy, 1989. "Convention et Common knowledge," Revue Économique, Programme National Persée, vol. 40(2), pages 361-400.
    2. Armen A. Alchian & Harold Demsetz, 1971. "Production, Information Costs and Economic Organizations," UCLA Economics Working Papers 10A, UCLA Department of Economics.
    3. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
    4. Hervé Alexandre & Gérard Charreaux, 2001. "Efficiency of French Privatizations:A Dynamic Vision," Working Papers CREGO 011001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, revised Oct 2001.
    5. Megginson, William L & Nash, Robert C & van Randenborgh, Matthias, 1994. " The Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis," Journal of Finance, American Finance Association, vol. 49(2), pages 403-52, June.
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