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Le Ratio Market-To-Book Et La Reconnaissance Des Immateriels - Une Etude Du Marche Français

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Author Info

  • Anne Cazavan-Jeny

    (Accounting / Management Control Department - ESSEC Business School)

Abstract

Cet article apporte une contribution aux différentes solutions avancées pour expliquer l'écart constaté entre la valeur comptable et la valeur de marché des sociétés. Notre hypothèse est qu'il peut être en partie expliqué par le fait que les éléments immatériels ne sont pas correctement représentés dans les états financiers. Nos résultats indiquent un lien statistique entre le goodwill inscrit à l'actif et le ratio marketto- book. En revanche, aucun lien statistiquement significatif n'a été mis en évidence avec les mesures de l'intensité des immatériels passés en charge et la mesure du poids des actifs incorporels

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00582744.

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Date of creation: May 2003
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Publication status: Published - Presented, Identification et maîtrise des risques : enjeux pour l'audit, la comptabilité et le contrôle de gestion, 2003, Belgium
Handle: RePEc:hal:journl:halshs-00582744

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Related research

Keywords: Immatériels ; Pertinence ; Information comptable ; Ratio market-to-book;

References

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  1. Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 24(1), pages 39-67, December.
  2. Fama, Eugene F. & French, Kenneth R., 1993. "Common risk factors in the returns on stocks and bonds," Journal of Financial Economics, Elsevier, Elsevier, vol. 33(1), pages 3-56, February.
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Citations

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Cited by:
  1. AZOUZI Mohamed Ali & JARBOUI Anis, 2013. "Why CEO Emotional Biases Affect Firm Assets Specificity Choice Bayesian Network Method: The Evidence from Tunisia," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 3(3), pages 329-350, March.
  2. Karine Fabre & Anne-Laure Farjaudon, 2005. "Ecart D'Acquisition Et Normes Ias/Ifrs Une Etude Empirique Des Pratiques Des Entreprises Francaises," Post-Print, HAL halshs-00581193, HAL.
  3. Carole Botton & Julien Fouquau, 2012. "Adjugé, Vendu...Assuré," Post-Print, HAL hal-00937902, HAL.
  4. Bouden, Inès, 2005. "Identification des incorporels lors des regroupements d’entreprises : une étude exploratoire du marché financier français," Economics Papers from University Paris Dauphine 123456789/1151, Paris Dauphine University.
  5. Jean-Michel Sahut & Sandrine Boulerne & Frederic Teulon, 2014. "Do IFRS Provide Better Information About Intangibles in Europe ?," Working Papers, Department of Research, Ipag Business School 2014-361, Department of Research, Ipag Business School.
  6. Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print, HAL halshs-00558369, HAL.
  7. Fabre, Karine & Farjaudon, Anne-Laure, 2005. "Ecart d'acquisition et normes IAS/IFRS : une étude empirique des pratiques des entreprises françaises," Economics Papers from University Paris Dauphine 123456789/1185, Paris Dauphine University.
  8. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
  9. Mohamed Ali Boujelbene & Habib Affes, 2013. "Perceptions Du Capital Intellectuel Par Les Managers Etude Empirique Dans Le Contexte Tunisien," Post-Print, HAL hal-00991699, HAL.
  10. Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print, HAL halshs-00581132, HAL.

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