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Evaluation et analyse du processus de création de la valeur: un modèle généralisé du goodwill

  • Gérard Charreaux

    ()

    (Université de Bourgogne)

  • Pierre-Yves Chopin

Les objectifs de cet article sont (1) de reformuler le modèle traditionnel de la rente du goodwill de façon à le rendre cohérent avec les modèles standards de la théorie financière; (2) de montrer son équivalence avec les méthodes d'actualisation des flux sous certaines hypothèses; (3) de décomposer le modèle du goodwill de façon à faire apparaître un goodwill industriel et un goodwill financier. Cette distinction permet une meilleure compréhension du processus de création de la valeur et conduit à proposer une matrice de diagnostic distinguant les facteurs économiques des facteurs financiers.

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Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 0970201.

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Length: 28 pages
Date of creation: Feb 1997
Date of revision:
Publication status: published in Direction et Gestion, 1er trimestre 1998, n° 169/170, p. 7-22.
Handle: RePEc:dij:wpfarg:0970201
Note: article publié dans Direction et Gestion, 1er trimestre 1998, n° 169/170, p. 7-22.
Contact details of provider: Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Order Information: Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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  1. Miller, Merton H, 1977. "Debt and Taxes," Journal of Finance, American Finance Association, vol. 32(2), pages 261-75, May.
  2. Ross, Stephen A., 1976. "The arbitrage theory of capital asset pricing," Journal of Economic Theory, Elsevier, vol. 13(3), pages 341-360, December.
  3. Rubinstein, Mark E, 1973. "A Mean-Variance Synthesis of Corporate Financial Theory," Journal of Finance, American Finance Association, vol. 28(1), pages 167-81, March.
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