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Financiarisation, Evaluation et Information Comptable : De la création de valeur aux IFRS

Listed author(s):
  • Samira Demaria

    ()

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - CNRS)

  • Frédéric Marty

    ()

    (IDEFI - Institut de droit et d'économie de la firme et de l'industrie - CNRS - UNS - Université Nice Sophia Antipolis)

La financiarisation des économies conduit à un basculement des conventions comptables. En effet, le standard international d'évaluation des firmes sur la base du critère de la création de valeur requiert une homogénéisation des informations comptables et plaide pour l'adoption de données de marché, indépendantes des choix comptables de la firme, et donc supposées objectives. Ce faisant, il est possible de mettre en évidence une cohérence entre la généralisation du critère de l'EVA et l'adoption des IFRS. Nous montrerons comment il est possible de lire le changement de normes comptables selon le prisme des évolutions des rapports de forces entre les différentes parties-prenantes et nous essaierons d'en identifier les principaux risques et enjeux

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File URL: https://halshs.archives-ouvertes.fr/halshs-00266259/document
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Paper provided by HAL in its series Post-Print with number halshs-00266259.

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Date of creation: Jun 2007
Publication status: Published in Journée d'étude sur les Nouvelles Perspectives en Management Stratégique, Jun 2007, Nice, France. pp.1-27, 2007
Handle: RePEc:hal:journl:halshs-00266259
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00266259
Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

References listed on IDEAS
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  1. Tayeb Saadi, 2007. "EVA Vs. résultat net : Quel contenu informationnel dans le contexte français ?," Post-Print halshs-00544950, HAL.
  2. Yuri Biondi, 2007. "The economic theory of the firm as an entity," Post-Print halshs-00321528, HAL.
  3. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
  4. Samira Demaria & Dominique Dufour, 2007. "First time adoption of IFRS, Fair value option, conservatism: Evidences from French listed companies," Post-Print halshs-00266189, HAL.
  5. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
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