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Regulation Des Tarifs D'Interconnexion : Analyse En Vue De Determiner Son Impact Sur Les Systemes Comptables Des Entreprises De Telecoms


  • Béatrice Girardi

    (DRM Crefige - Université Paris-Dauphine)


La réussite des échanges informationnels dépend des tarifs d'interconnexion des réseaux de télécommunications. En France, ces tarifs sont orientés vers les coûts. Les raisons de cette décision, la construction d'une méthode de calcul de coût adaptée et l'impact de cette régulation sur les systèmes comptables des entreprises régulées font l'objet de notre communication.

Suggested Citation

  • Béatrice Girardi, 2002. "Regulation Des Tarifs D'Interconnexion : Analyse En Vue De Determiner Son Impact Sur Les Systemes Comptables Des Entreprises De Telecoms," Post-Print halshs-00584468, HAL.
  • Handle: RePEc:hal:journl:halshs-00584468
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    References listed on IDEAS

    1. Cave, Martin, 1997. "From cost plus determinations to a network price cap," Information Economics and Policy, Elsevier, vol. 9(2), pages 151-160, June.
    2. Laffont, Jean-Jacques & Tirole, Jean, 1996. "Creating Competition through Interconnection: Theory and Practice," Journal of Regulatory Economics, Springer, vol. 10(3), pages 227-256, November.
    3. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
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