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La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?

  • Jean-François Casta
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    [eng] Is the fair value a true measurement of firm's value ? . This article analyses the utility of a fair value measurement of firm's income and value. The answer of the question « Is fair value relevant ? » concerns three subjects : Do fair value accounting standards explain a best assessment of the enterprise's value and of its business risk ? What is the information for stakeholders and shareholders ? What is the utility of fair value for decision making ? This article considers bases and limits of traditional accounting model. It analyses determining factors and emerging process of fair value regarding uses and needs of financial statements. This article presents a survey of empirical works assessing utility of fair value in accounting. . JEL classifications : G14, M41 [fre] Cet article s'interroge sur l'utilité d'une mesure de la richesse et du revenu de l'entreprise fondée sur la juste valeur. La question « l'évaluation à la juste valeur est-elle pertinente ? » peut s'analyser ainsi : les « nombres comptables » reposant sur la juste valeur donnent-ils une meilleure estimation de la valeur de l'entreprise et du risque d'activité ? Quel est leur contenu informatif pour les utilisateurs ? Quelle est l'utilité de l'information en juste valeur pour la prise de décision ? Cet article tente de répondre à ces questions en examinant les fondements et les limites du modèle comptable traditionnel ; en analysant ensuite les déterminants et le processus d'émergence de la juste valeur au regard du rôle assigné aux états financiers et des besoins des utilisateurs ; en présentant enfin une synthèse des travaux empiriques relatifs à l'évaluation de l'utilité de l'information comptable en juste valeur. . Classification JEL : G14, M41

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    File URL: http://dx.doi.org/doi:10.3406/ecofi.2003.4842
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    Article provided by Programme National Persée in its journal Revue d'économie financière.

    Volume (Year): 71 (2003)
    Issue (Month): 2 ()
    Pages: 17-31

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    Handle: RePEc:prs:recofi:ecofi_0987-3368_2003_num_71_2_4842
    Note: DOI:10.3406/ecofi.2003.4842
    Contact details of provider: Web page: http://www.persee.fr/web/revues/home/prescript/revue/ecofi

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    1. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
    2. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.
    3. Jean-François Casta, 2009. "Incertitude et comptabilité," Post-Print halshs-00679551, HAL.
    4. Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan, 1996. "An investigation of capital market reactions to pronouncements on fair value accounting," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 119-154, October.
    5. Colasse, Bernard & Casta, Jean-François, 2001. "Juste valeur : Enjeux techniques et politiques," Economics Papers from University Paris Dauphine 123456789/1858, Paris Dauphine University.
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