IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00691184.html
   My bibliography  Save this paper

Business Model Et Information Financiere

Author

Listed:
  • Frédéric Bertrand

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Nathalie Gonthier-Besacier

    () (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Stéphane Périer

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Philippe Protin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Suggested by the rise of the concept of Business Model in the academic literature, this article highlights the relevance of this concept in the field of financial reporting. It reports an empirical study conducted on all the texts setting out the accounting and financial obligations applicable to French companies. The results indicate that the Business model's components are very scarce in current regulations and often remain at a conceptual level with no interaction between them. The last part of the paper discusses these findings in relation to the recent developments and discussions on accounting and financial standards, including the topic of the relevant place and format suited to this kind of information.

Suggested Citation

  • Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier-Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model Et Information Financiere," Post-Print hal-00691184, HAL.
  • Handle: RePEc:hal:journl:hal-00691184
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691184
    as

    Download full text from publisher

    File URL: https://hal.archives-ouvertes.fr/hal-00691184/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. X. Lecocq & B. Demil, 2009. "Evolucion de modelos de negocio: hacia una vision de la estrategia en terminos de coherencia dinamica," Post-Print hal-00800800, HAL.
    2. Morris, Michael & Schindehutte, Minet & Allen, Jeffrey, 2005. "The entrepreneur's business model: toward a unified perspective," Journal of Business Research, Elsevier, vol. 58(6), pages 726-735, June.
    3. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    4. X. Lecocq & B. Demil & V. Warnier, 2006. "Le business model, un outil d'analyse stratégique," Post-Print hal-00185309, HAL.
    5. B. Demil & X. Lecocq, 2008. "(Re)penser le développement des organisations. Les apports du modèle économique," Post-Print hal-00289646, HAL.
    6. Vanessa Warnier & Xavier Lecocq & Benoît Demil, 2016. "Le business model, un support à la créativité de l’entrepreneur," Entreprendre & innover, De Boeck Université, vol. 0(1), pages 65-75.
    7. Eli Amir & Baruch Lev & Theodore Sougiannis, 2003. "Do financial analysts get intangibles?," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 635-659.
    8. repec:cai:entdbu:entin_013_0027 is not listed on IDEAS
    9. Shafer, Scott M. & Smith, H. Jeff & Linder, Jane C., 2005. "The power of business models," Business Horizons, Elsevier, vol. 48(3), pages 199-207.
    10. repec:dau:papers:123456789/1579 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'Utilite Perçue Du Concept De Business Model Par Les Analystes Financiers," Post-Print hal-01188580, HAL.

    More about this item

    Keywords

    financial reporting; regulation; information financière; business model; normalisation; IFRS;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:journl:hal-00691184. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.