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L'analyse comptable du risque : limites et enjeux

Author

Listed:
  • Emmanuelle Plot

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

  • Olivier Vidal

    (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

This article deals with the information relative to risk disclosed in financial statements. Risk can vary according to the probability of occurrence and the estimation of damage. Accounting does not integrate all the dimensions of risk. A risk of which the probability of occurrence is too uncertain does not appear in accounting processes. A discussion on the other possibilities of consideration of this risk is brought up.

Suggested Citation

  • Emmanuelle Plot & Olivier Vidal, 2009. "L'analyse comptable du risque : limites et enjeux," Post-Print halshs-00467664, HAL.
    • Handle: RePEc:hal:journl:halshs-00467664
    Note: View the original document on HAL open archive server: https://hal.science/halshs-00467664v2
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