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Les deux théories du capital financier : Application au Goodwill

Author

Listed:
  • Alexandre Rambaud

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

  • Jacques Richard

Abstract

Ce papier est un essai d'exploration de la notion de capital, et des confusions sous-jacentes à celle-ci, dans le cadre de la comptabilité, avec un début d'applications de cette démarche d'analyse/compréhension du capital dans le cas du goodwill. Dans un premier temps, nous soulignons les confusions et les imprécisions conceptuelles inhérentes à la notion de capital financier. En mobilisant une analyse historique, économique et comptable, nous argumentons ensuite qu'il existe en fait deux théories radicalement opposées du capital financier. Nous appliquons enfin cette grille de lecture et de compréhension de la théorie comptable au problème du goodwill pour faire ressortir les enjeux intrinsèques voire les impasses conceptuelles derrière cette notion.

Suggested Citation

  • Alexandre Rambaud & Jacques Richard, 2017. "Les deux théories du capital financier : Application au Goodwill," Post-Print hal-01907619, HAL.
    • Handle: RePEc:hal:journl:hal-01907619
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907619
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