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Natures et cibles de l’information sur la performance des entreprises cotées : analyse de la pertinence du modèle de l’IASB

Author

Listed:
  • David Carassus

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • Damien Gardey
  • Stéphane Ouvrard

    (Kedge BS - Kedge Business School)

Abstract

No abstract is available for this item.

Suggested Citation

  • David Carassus & Damien Gardey & Stéphane Ouvrard, 2012. "Natures et cibles de l’information sur la performance des entreprises cotées : analyse de la pertinence du modèle de l’IASB," Post-Print hal-02432072, HAL.
    • Handle: RePEc:hal:journl:hal-02432072
    Note: View the original document on HAL open archive server: https://univ-pau.hal.science/hal-02432072
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    References listed on IDEAS

    as
    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. repec:dau:papers:123456789/2165 is not listed on IDEAS
    3. Ross, Stephen A, 1973. "The Economic Theory of Agency: The Principal's Problem," American Economic Review, American Economic Association, vol. 63(2), pages 134-139, May.
    4. Etzioni, Amitai, 1998. "A Communitarian Note on Stakeholder Theory 1," Business Ethics Quarterly, Cambridge University Press, vol. 8(4), pages 679-691, October.
    5. Nahum Melumad & Lynda Thoman, 1990. "An equilibrium analysis of optimal audit contracts," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 22-55, September.
    6. Samuel Mercier & Jean-Pascal Gond, 2005. "La théorie des parties prenantes," Working Papers CREGO 1050502, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    7. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
    8. R. Freeman & Kirsten Martin & Bidhan Parmar, 2007. "Stakeholder Capitalism," Journal of Business Ethics, Springer, vol. 74(4), pages 303-314, September.
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