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La mesure comptable de la performance financière : évolution des normes, stabilité des principes

Author

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  • Marc Amblard

    () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - European Business School)

Abstract

Net profit is a central indicator of financial performance ; so, it exertes on firm decisions. An accounting model's rereading by conventions theory invite us to relativize its impact and neutrality. Its determination integrate some collectives choices which mask a marqued orientation favoring the owner's firm.

Suggested Citation

  • Marc Amblard, 2008. "La mesure comptable de la performance financière : évolution des normes, stabilité des principes," Post-Print halshs-00522287, HAL.
  • Handle: RePEc:hal:journl:halshs-00522287
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00522287
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    References listed on IDEAS

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    1. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-795, December.
    2. Alexandre, Herve & Charreaux, Gerard, 2004. "Efficiency of French privatizations: a dynamic vision," Journal of Corporate Finance, Elsevier, vol. 10(3), pages 467-494, June.
    3. Megginson, William L & Nash, Robert C & van Randenborgh, Matthias, 1994. " The Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis," Journal of Finance, American Finance Association, vol. 49(2), pages 403-452, June.
    4. 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.
    5. Jean-Pierre Dupuy, 1989. "Convention et Common knowledge," Revue Économique, Programme National Persée, vol. 40(2), pages 361-400.
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