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Business Model Et Information Financiere

  • Frédéric Bertrand

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

  • Charlotte Disle

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

  • Nathalie Gonthier-Besacier

    ()

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

  • Stéphane Périer

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

  • Philippe Protin

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

Registered author(s):

    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.

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    File URL: https://hal.archives-ouvertes.fr/hal-00691184/document
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    Paper provided by HAL in its series Post-Print with number hal-00691184.

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    Date of creation: 21 May 2012
    Date of revision:
    Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012
    Handle: RePEc:hal:journl:hal-00691184
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691184
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. 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.
    2. X. Lecocq & B. Demil & V. Warnier, 2007. "Le business model, un outil d'analyse stratégique," Post-Print halshs-00679910, HAL.
    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. V. Warnier & X. Lecocq & B. Demil, 2012. "Le business model : un support à la créativité de l'entrepreneur," Post-Print hal-01064020, HAL.
    5. Eli Amir & Baruch Lev & Theodore Sougiannis, 2003. "Do financial analysts get intangibles?," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 635-659.
    6. repec:dau:papers:123456789/1579 is not listed on IDEAS
    7. Shafer, Scott M. & Smith, H. Jeff & Linder, Jane C., 2005. "The power of business models," Business Horizons, Elsevier, vol. 48(3), pages 199-207.
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