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

Listed author(s):
  • Nicolas Praquin


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

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.

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Paper provided by HAL in its series Post-Print with number halshs-00582814.

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Date of creation: May 2003
Publication status: Published in Identification et maîtrise des risques : enjeux pour l'audit, la comptabilité et le contrôle de gestion, May 2003, Belgique. pp.CD-Rom, 2003
Handle: RePEc:hal:journl:halshs-00582814
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