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À la recherche de la performance globale de l'entreprise : la perception des analystes financiers

Author

Listed:
  • Judith Saghroun
  • Jean-Yves Eglem

Abstract

The aim of this research paper, based on in-depth interviews of financial analysts, is to better determine what meaning these professionals give to the corporate global performance. The matter is to understand how and to which extent financial analysts are likely to integrate non-financial, in particular environmental and social, information in their diagnoses.

Suggested Citation

  • Judith Saghroun & Jean-Yves Eglem, 2008. "À la recherche de la performance globale de l'entreprise : la perception des analystes financiers," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 93-118.
    • Handle: RePEc:cai:accafc:cca_141_0093
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    Citations

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    Cited by:

    1. Amélie Artis & Simon Cornée, 2013. "Transformation informationnelle, certification et intermédiation financière : le cas de la banque solidaire," Economics Working Paper Archive (University of Rennes 1 & University of Caen) 201326, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
    2. Céline MERLIN-BROGNIART1 & Marc-Hubert DEPRET, 2010. "la responsabilité globale des entreprises du service public marchand : vers un élargissement de la notion de responsabilité sociale et environnementale," Working Papers 14, Réseau de Recherche sur l’Innovation. / Research Network on Innovation.
    3. Amélie Artis & Simon Cornée, 2017. "Composition, Interpretation and Memorisation of the Idiosyncratic Knowledge in Social Banking," Working Papers CEB 17-002, ULB -- Universite Libre de Bruxelles.
    4. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.

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