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Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur

  • Mohamed Sellami

    (CRC - Centre de Recherche en Comptabilité - Conservatoire National des Arts et Métiers (CNAM))

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    L'objet de cet article est de réaliser une revue des études empiriques d'évaluation conduisant à la proposition d'une typologie permettant de retracer les différentes orientations de mesure de la valeur à partir des déterminants comptables. La recherche d'un « soubassement théorique » aux modèles de mesure de la valeur a été mise en avant suite aux critiques adressées à l'approche utilitaire de l'information (décalage entre les événements comptables et économiques, comportement de prudence, cadre méthodologique « flou », etc.). Notre analyse met en exergue, suite aux travaux pionniers de Ohlson et Feltham et Ohlson, les apports de l'approche économique de l'information dans l'étude de la pertinence des déterminants comptables de la valeur. La réconciliation de l'approche économique de l'information avec l'approche utilitaire de l'information semble dégager la recherche comptable de l'impasse d'un « soubassement théorique » de mesure de la valeur.

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    Date of creation: May 2006
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    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00558252
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00558252/en/
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