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

  • Marc Amblard

    ()

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - CNRS, IREBS - Institut de recherche de l'European Business School - European Business School)

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    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.

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    File URL: https://halshs.archives-ouvertes.fr/halshs-00522287/document
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    Paper provided by HAL in its series Post-Print with number halshs-00522287.

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    Date of creation: May 2008
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    Publication status: Published in « LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE », May 2008, France. pp.CD Rom, 2008
    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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    1. Hervé Alexandre & Gérard Charreaux, 2001. "Efficiency of French Privatizations:A Dynamic Vision," Working Papers CREGO 011001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, revised Oct 2001.
    2. Jean-Pierre Dupuy, 1989. "Convention et Common knowledge," Revue Économique, Programme National Persée, vol. 40(2), pages 361-400.
    3. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-95, December.
    4. Gérard Charreaux & Philippe Desbrières, 1997. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Working Papers CREGO 0970801, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. 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 403-52, June.
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