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Méthode des multiples. Contribution à l’évaluation des entreprises

Author

Listed:
  • Pierre Astolfi

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

  • Edouard Chastenet

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Alain Marion

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Arnaud Thauvron

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

Abstract

La production d'une information d'avantage calibrée pour les besoins des évaluateurs est un des objectifs assignés aujourd'hui aux états financiers. Cependant, cet objectif ne va pas sans soulever des objections de nature conceptuelle, ni sans se heurter à des difficultés pratiques comme le montrent l'application de certaines normes qui suscitent des réserves de nature à contrarier les effets attendus en termes de réduction d'asymétrie d'information. Ce constat conduit à s'intéresser aux possibilités d'amélioration de l'efficience du processus d'évaluation. En nous limitant à la méthode analogique nous proposons une voie d'amélioration à partir de l'étude de la contribution des critères de sélection et de l'influence de la combinaison des multiples.

Suggested Citation

  • Pierre Astolfi & Edouard Chastenet & Alain Marion & Arnaud Thauvron, 2014. "Méthode des multiples. Contribution à l’évaluation des entreprises," Post-Print hal-00965164, HAL.
    • Handle: RePEc:hal:journl:hal-00965164
    DOI: 10.3166/RFG.242.83-101
    as

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