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Les enjeux de l'information financière

Author

Listed:
  • Aude Deville

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

  • Olivier Joffre

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

  • Guy Solle

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur)

  • Robert Teller

    (CRIFP - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le rôle de l'information financière va bien au-delà du compte-rendu des transactions passées et de l'évaluation du patrimoine. Les multiples utilisations de l'information financière et comptable, tant à destination des tiers (rôle des états financiers), qu'à usage interne (contrôle de gestion), supposent, de la part de l'entreprise, une réflexion sur les relations qu'elle souhaite instaurer avec l'ensemble de ses parties prenantes.

Suggested Citation

  • Aude Deville & Olivier Joffre & Guy Solle & Robert Teller, 2010. "Les enjeux de l'information financière," Post-Print hal-00745748, HAL.
    • Handle: RePEc:hal:journl:hal-00745748
    as

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