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Les déterminants de la dépréciation du goodwill : proposition d'un cadre d'analyse

  • Inès Bouden

    ()

    (Ecole de Management de Normandie - Ecole de Management de Normandie)

  • Luc Paugam

    ()

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

  • Olivier Ramond

    ()

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

Registered author(s):

    Cet article s'intéresse aux déterminants de la dépréciation du goodwill reconnu à l'occasion de regroupements d'entreprises. A l'issue de l'examen des cadres réglementaires international et nord américain de suivi de valeur du goodwill, nous identifions deux types de facteurs de risque pouvant mener à une dépréciation du goodwill : les facteurs économiques (par ex. surpaiement initial ou détérioration de la performance post-acquisition) et les facteurs managériaux (par ex. incitations à retarder les dépréciations du goodwill ou au contraire à les accélérer). Des indicateurs empiriques de ces différents facteurs sont présentés et un cadre d'analyse modélisant les différentes forces affectant la probabilité d'occurrence des dépréciations du goodwill est proposé.

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    Paper provided by HAL in its series Post-Print with number hal-00646810.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646810
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00646810/en/
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