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Les déterminants de l'identification des incorporels acquis lors de regroupements d'entreprises. Une étude du marché français

  • Inès Bouden

    ()

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Nous assistons, depuis quelques années, à une envolée des prix d'acquisition payés dans le cadre des regroupements d'entreprises. Cette tendance s'explique en grande partie par la place prépondérante occupée par les éléments incorporels chez les entités cibles. La présente recherche s'intéresse aux facteurs explicatifs des décisions d'identification des incorporels acquis lors de regroupements. L'étude empirique porte sur un échantillon de regroupements initiés sur le marché français pendant les exercices 2005 et 2006 et comptabilisés selon le référentiel IFRS. Les résultats révèlent que les choix comptables des groupes français, au moment de l'allocation du coût d'acquisition, résultent d'un arbitrage entre la volonté de maximiser les résultats futurs et celle de minimiser le risque de dépréciation des incorporels non amortissables.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/58/14/PDF/Bouden_2010.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00525814.

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    Date of creation: 18 Jun 2010
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    Publication status: Published - Presented, Capital immatériel : état de lieux et perspectives, 2010, Montpellier, France
    Handle: RePEc:hal:journl:halshs-00525814
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525814/en/
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    1. Casta, Jean-François & Ramond, Olivier, 2009. "Politique comptable des entreprises," Economics Papers from University Paris Dauphine 123456789/1865, Paris Dauphine University.
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