Advanced Search
MyIDEAS: Login

" Deconstruction " Comptable Et Analyse Du Risque : Le Cas Du Credit Lyonnais

Contents:

Author Info

  • Nicolas Praquin

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

Abstract

L'absence de réglementation comptable avant la Grande Guerre rend difficilement exploitable les documents financiers publiés. Pour pallier ce manque de fiabilité de l'information financière, certaines banques, à l'instar du Crédit Lyonnais, mettent en oeuvre des systèmes d'analyse des comptes qui s'apparentent à une véritable " déconstruction " comptable. Cette étude, réalisée à partir d'un travail sur les archives du Crédit Lyonnais, vise à expliquer les enjeux de cette méthode, à présenter les différents concepts mis en oeuvre et à formaliser leurs interactions. Elle s'achève sur deux études de cas qui visent à évaluer la pertinence du modèle.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://halshs.archives-ouvertes.fr/docs/00/58/28/14/PDF/COM048.PDF
Download Restriction: no

File URL: http://halshs.archives-ouvertes.fr/docs/00/58/28/14/PDF/COM048B.PDF
Download Restriction: no

Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00582814.

as in new window
Length:
Date of creation: May 2003
Date of revision:
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-00582814

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00582814/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: absence de réglementation comptable; documents financiers; information financière; Crédit Lyonnais; déconstruction comptable;

Other versions of this item:

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00582814. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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