IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00522287.html
   My bibliography  Save this paper

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

Author

Listed:
  • Marc Amblard

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris)

Abstract

Net profit is a central indicator of financial performance ; so, it exertes on firm decisions. An accounting model's rereading by conventions theory invite us to relativize its impact and neutrality. Its determination integrate some collectives choices which mask a marqued orientation favoring the owner's firm.

Suggested Citation

  • Marc Amblard, 2008. "La mesure comptable de la performance financière : évolution des normes, stabilité des principes," Post-Print halshs-00522287, HAL.
    • Handle: RePEc:hal:journl:halshs-00522287
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522287
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00522287/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alexandre, Herve & Charreaux, Gerard, 2004. "Efficiency of French privatizations: a dynamic vision," Journal of Corporate Finance, Elsevier, vol. 10(3), pages 467-494, June.
    2. 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 403-452, June.
    3. R. H. Coase, 2013. "The Problem of Social Cost," Journal of Law and Economics, University of Chicago Press, vol. 56(4), pages 837-877.
    4. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-795, December.
    5. 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.
    6. Jean-Pierre Dupuy, 1989. "Convention et Common knowledge," Revue Économique, Programme National Persée, vol. 40(2), pages 361-400.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marianne Fischman & Emeric Lendjel, 2011. "Market efficiency and French « contrats types » : a transaction cost analysis of the voyage charter for freight inland waterway transport [Efficience du marché et « contrats types » : une analyse t," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-04008565, HAL.
    2. Marianne Fischman & Emeric Lendjel, 2011. "Market efficiency and French « contrats types » : a transaction cost analysis of the voyage charter for freight inland waterway transport [Efficience du marché et « contrats types » : une analyse t," Post-Print halshs-04008565, HAL.
    3. Jorge Pinilla & Joaquim Vergés, 2007. "Efectos De La Privatización En La Eficiencia De Iberia Líneas Aéreas De España S.A," Revista Economía y Administración, Facultad de Ciencias Económicas y Administrativas, Universidad de Concepción, vol. 69, pages 7-38, December.
    4. Nihat Aktas & Eric de Bodt & Laurent Liagre, 2006. "Le décollage d'EADS:le point de vue des marchés financiers," Revue Finance Contrôle Stratégie, revues.org, vol. 9(1), pages 5-34, March.
    5. Derek Jones & Panu Kalmi & Niels Mygind, 2005. "Choice of Ownership Structure and Firm Performance: Evidence from Estonia," Post-Communist Economies, Taylor & Francis Journals, vol. 17(1), pages 83-107.
    6. Kim, Jongwook & Mahoney, Joseph T., 2008. "A Strategic Theory of the Firm as a Nexus of Incomplete Contracts: A Property Rights Approach," Working Papers 08-0108, University of Illinois at Urbana-Champaign, College of Business.
    7. Thomas Doleys, 2009. "Incomplete Contracting, Commission Discretion and the Origins of EU Merger Control," Journal of Common Market Studies, Wiley Blackwell, vol. 47, pages 483-506, June.
    8. Alley Ibrahim S. & Adebayo Abimbola L. & Oligbi Blessing O., 2016. "Corporate Governance and Financial Performance Nexus: Any Bidirectional Causality?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 50(1), pages 82-99, June.
    9. Thomas Vendryes, 2014. "Peasants Against Private Property Rights: A Review Of The Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 28(5), pages 971-995, December.
    10. Zoran Stefanovic, Branislav Mitrovic, 2015. "Revisiting New Institutional Economics: Basic Concepts And Research Directions," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-04, „Ekonomika“ Society of Economists, Niš (Serbia).
    11. Kenneth Ayotte & Patrick Bolton, 2011. "Optimal Property Rights in Financial Contracting," The Review of Financial Studies, Society for Financial Studies, vol. 24(10), pages 3401-3433.
    12. Iavor Marangozov, 2005. "From Practice to Theory of the International Joint Ventures," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 44-77.
    13. Gérard Charreaux, 2002. "Variation sur le thème:"À la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise"," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 5-68, September.
    14. Carine Catelin & Céline Chatelin, 2001. "Privatisation, gouvernement d'entreprise et processus décisionnel:une intégration de la dynamique organisationnelle à travers le cas de France Télécom," Working Papers CREGO 1010501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    15. Per-Olof Bjuggren & Johan Eklund, 2015. "Property rights and the cost of capital," European Journal of Law and Economics, Springer, vol. 39(3), pages 523-537, June.
    16. Gary H. Jefferson, 1999. "Missing Market in Labor Quality: The Role of Quality Markets in Transition," William Davidson Institute Working Papers Series 260, William Davidson Institute at the University of Michigan.
    17. Jankovic Ivan & Block Walter, 2019. "Private Property Rights, Government Interventionism and Welfare Economics," Review of Economic Perspectives, Sciendo, vol. 19(4), pages 365-397, December.
    18. Sybille Sachs & Edwin Rühli & Claude Meier, 2010. "Stakeholder Governance as a Response to Wicked Issues," Journal of Business Ethics, Springer, vol. 96(1), pages 57-64, August.
    19. Wolf, Christian, 2009. "Does ownership matter? The performance and efficiency of State Oil vs. Private Oil (1987-2006)," Energy Policy, Elsevier, vol. 37(7), pages 2642-2652, July.
    20. Alberto Battistini, 2019. "Appearances do mislead: Marxist economic theory and the demise of labour theory of value.Part two: Das Kapital au contraire," Department of Economics University of Siena 817, Department of Economics, University of Siena.

    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:halshs-00522287. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc 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 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.