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Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables

Author

Listed:
  • Yves Mard

    () (ISIT - Image Science for Interventional Techniques - Clermont Université - CNRS - Centre National de la Recherche Scientifique - UdA - Université d'Auvergne - Clermont-Ferrand I)

Abstract

Dans un contexte de remise en question de la qualité de l'information comptable et financière diffusée par les sociétés, cette étude vise à tirer des enseignements des travaux relatifs à la gestion des résultats comptables. Plus précisément, à la lumière des recherches portant sur la gestion des résultats, nous nous interrogeons sur la possibilité d'obtenir des données comptables et financières plus fiables. Les enseignements conduisent à envisager des évolutions en matière de diffusion d'informations, de normalisation comptable, et de renforcement des structures de gouvernance et d'audit.

Suggested Citation

  • Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
  • Handle: RePEc:hal:journl:halshs-00581229
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581229
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    References listed on IDEAS

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