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Facteurs Explicatifs Des Politiques De Reevaluation Positive D'Actifs. Le Cas De La Suisse

Author

Listed:
  • Franck Missonier-Piera

    (HEC Montréal - HEC Montréal)

Abstract

Ce papier examine les facteurs susceptibles d'influer sur les réévaluations positives d'actifs des entreprises suisses cotées. L'analyse empirique suggère que cette pratique permet essentiellement de réduire les coûts de l'endettement en signalant une capacité d'emprunt supplémentaire, ainsi qu'à réduire les coûts politiques engendrés par l'importance des salariés dans l'entreprise.

Suggested Citation

  • Franck Missonier-Piera, 2002. "Facteurs Explicatifs Des Politiques De Reevaluation Positive D'Actifs. Le Cas De La Suisse," Post-Print halshs-00584506, HAL.
    • Handle: RePEc:hal:journl:halshs-00584506
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584506
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    File URL: https://shs.hal.science/halshs-00584506/document
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    Cited by:

    1. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.
    2. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l’application des IAS/IFRS : vers une amélioration de la qualité de l’information financière ?," Post-Print hal-03125414, HAL.

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