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Le Ratio Market-To-Book Et La Reconnaissance Des Immateriels - Une Etude Du Marche Français

  • Anne Cazavan-Jeny

    (Accounting / Management Control Department - ESSEC Business School)

Cet article apporte une contribution aux différentes solutions avancées pour expliquer l'écart constaté entre la valeur comptable et la valeur de marché des sociétés. Notre hypothèse est qu'il peut être en partie expliqué par le fait que les éléments immatériels ne sont pas correctement représentés dans les états financiers. Nos résultats indiquent un lien statistique entre le goodwill inscrit à l'actif et le ratio marketto- book. En revanche, aucun lien statistiquement significatif n'a été mis en évidence avec les mesures de l'intensité des immatériels passés en charge et la mesure du poids des actifs incorporels

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Paper provided by HAL in its series Post-Print with number halshs-00582744.

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Date of creation: May 2003
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Publication status: Published - Presented, Identification et maîtrise des risques : enjeux pour l'audit, la comptabilité et le contrôle de gestion, 2003, Belgium
Handle: RePEc:hal:journl:halshs-00582744
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00582744/en/
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  1. Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 39-67, December.
  2. Fama, Eugene F. & French, Kenneth R., 1993. "Common risk factors in the returns on stocks and bonds," Journal of Financial Economics, Elsevier, vol. 33(1), pages 3-56, February.
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