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L'offre d'information sur le capital intellectuel

Author

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  • Lionel Escaffre

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

Abstract

Les groupes cotés français développent depuis quelques années des stratégies de communication financière destinées à présenter les éléments constitutifs de leur capital intellectuel. La problématique de cet article consiste à s'interroger sur les caractéristiques de ce type d'informations, qui dépassent ou complètent les dispositions comptables portant sur le traitement des éléments immatériels. La première partie rappelle l'émergence du capital intellectuel tant au sein de la gestion des groupes que dans les évolutions macro-économiques. Cette partie propose une définition conceptuelle du capital intellectuel validée au moyen d'études de cas. La seconde partie est consacrée à une analyse typologique, puis factorielle de l'information tant comptable qu'extra-comptable, relative au capital intellectuel, et diffusée par un échantillon de groupes cotés au SBF 120 sur trois années.

Suggested Citation

  • Lionel Escaffre, 2003. "L'offre d'information sur le capital intellectuel," Post-Print halshs-00582774, HAL.
    • Handle: RePEc:hal:journl:halshs-00582774
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582774
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    References listed on IDEAS

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    1. Monique Lacroix & Stefano Zambon, 2002. "Capital intellectuel et création de valeur : une lecture conceptuelle des pratiques française et italienne," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 61-83.
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    4. Bernard Martory & Françoise Verdier, 2000. "Comment traiter le goodwill? Pratique d'une théorie, théorie d'une pratique," ACCRA, Association francophone de comptabilité, vol. 6(2), pages 175-193.
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