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Émergence et cheminement de la juste valeur

Author

Listed:
  • Stéphanie Chatelain-Ponroy

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Aldo Lévy

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

The concept of Fair Value appeared in the United States and in the world in the 1990s withoutgiving a universal and generally accepted definition (Scheid, 2007). ¶Sometimes endowed withevery virtue by those who make it the cornerstone of accounting transparency, sometimesdiscredited by those who see the primacy of financial markets over the social interest of thecompany, the expression Fair Value masks, from our point of view,, a linguistic allomorphism.

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Aldo Lévy, 2007. "Émergence et cheminement de la juste valeur," Post-Print halshs-00205788, HAL.
    • Handle: RePEc:hal:journl:halshs-00205788
    as

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