IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-02099258.html
   My bibliography  Save this paper

L’incidence du choix du fait générateur sur la pertinence et la fiabilité des comptes publics : le cas de la Sécurité sociale

Author

Listed:
  • Evelyne Lande

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université, IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers)

  • Sandrine Boulerne

    (VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours, CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Fatima Jaouan

Abstract

This paper studies the impact of the choice of generating event on the relevance of financial information, particularly information on consolidated accounts of Social Security funds. A theoretical and pragmatic approach of generating events leads to the adoption of two notions: "primary generating event" and "secondary generating event." The choice between these events does not go against the principles of accrual accounting. Numerical simulations carried out on consolidated accounts of Social Security funds from 2003 to 2005 demonstrate that the "secondary generating event" eliminates period-end accrual, essentially based on estimates, and provides relevant accounting data.

Suggested Citation

  • Evelyne Lande & Sandrine Boulerne & Fatima Jaouan, 2008. "L’incidence du choix du fait générateur sur la pertinence et la fiabilité des comptes publics : le cas de la Sécurité sociale," Post-Print halshs-02099258, HAL.
    • Handle: RePEc:hal:journl:halshs-02099258
    DOI: 10.3917/cca.142.0173
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02099258
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-02099258/document
    Download Restriction: no
    File URL: https://libkey.io/10.3917/cca.142.0173?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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-02099258. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.