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L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français

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  • Inès Bouden

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

Abstract

Cette étude s'est intéressée aux pratiques des groupes français en matière de reconnaissance comptable des éléments incorporels acquis lors de regroupements d'entreprises et à l'impact de cellesci sur le marché financier. La démarche de validation empirique a porté sur un échantillon de 30 groupes français cotés sur la période 1997- 2003. Les résultats de la régression linéaire qui associe le cours des actions à la juste valeur des actifs incorporels identifiés lors de regroupements d'entreprises confirment la pertinence de celle-ci pour les investisseurs boursiers sur le marché français.

Suggested Citation

  • Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print halshs-00581132, HAL.
    • Handle: RePEc:hal:journl:halshs-00581132
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581132
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    References listed on IDEAS

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