IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/halshs-00004633.html
   My bibliography  Save this paper

Les indicateurs de performance par la création de valeur dérivent-ils d'une lecture idéologique de l'entreprise ?

Author

Listed:
  • Nadine Levratto

    (IDHE - Institutions et Dynamiques Historiques de l'Economie - ENS Cachan - École normale supérieure - Cachan - UP1 - Université Paris 1 Panthéon-Sorbonne - UP8 - Université Paris 8 Vincennes-Saint-Denis - UPN - Université Paris Nanterre - CNRS - Centre National de la Recherche Scientifique)

  • Elisabeth Paulet

    (LPFC - Laboratoire de Politiques Financières et Comptables - ESCEM Poitiers)

Abstract

Corporate governance and financial information are at the core of the recent debate of the management of enterprises. The new IAS rules aim to greater transparency which will induce a more efficient governance for firms. The objective of this paper is then to study the correlation between these two concepts. After having briefly presented the different forms of corporate governance in correlation with the banking systems existing in the given country (section 1), the new terminology of the financial communication will be discussed. The final aim is then to exhibit that these changes are conformed to the actual evolution of corporate governance and try to better take into account the fair value (or creation of value) for companies.

Suggested Citation

  • Nadine Levratto & Elisabeth Paulet, 2005. "Les indicateurs de performance par la création de valeur dérivent-ils d'une lecture idéologique de l'entreprise ?," Working Papers halshs-00004633, HAL.
    • Handle: RePEc:hal:wpaper:halshs-00004633
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00004633
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00004633/document
    Download Restriction: no
    ---><---

    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:wpaper:halshs-00004633. 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.