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" Deconstruction " Comptable Et Analyse Du Risque : Le Cas Du Credit Lyonnais

Author

Listed:
  • Nicolas Praquin

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

Abstract

L'absence de réglementation comptable avant la Grande Guerre rend difficilement exploitable les documents financiers publiés. Pour pallier ce manque de fiabilité de l'information financière, certaines banques, à l'instar du Crédit Lyonnais, mettent en oeuvre des systèmes d'analyse des comptes qui s'apparentent à une véritable " déconstruction " comptable. Cette étude, réalisée à partir d'un travail sur les archives du Crédit Lyonnais, vise à expliquer les enjeux de cette méthode, à présenter les différents concepts mis en oeuvre et à formaliser leurs interactions. Elle s'achève sur deux études de cas qui visent à évaluer la pertinence du modèle.

Suggested Citation

  • Nicolas Praquin, 2003. "" Deconstruction " Comptable Et Analyse Du Risque : Le Cas Du Credit Lyonnais," Post-Print halshs-00582814, HAL.
  • Handle: RePEc:hal:journl:halshs-00582814
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00582814
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