IDEAS home Printed from
   My bibliography  Save this paper

La Manipulation De La Comptabilité Dans Le Secteur Industriel Espagnol. (1990-2000)


  • Begona Villarroya Lequericaonandia

    (Département Economie et Finance - Université de Valladolid)


À travers la information comptable donnée par les Comptes Annuels et par le rapport des audits de 61 entreprises durant la période 1990-2000, on observe: 1 Les pratiques incorrectes réalisées, leur évolution et leur relation avec le environnement général. 2 Leurs résultats sur l'information comptable.

Suggested Citation

  • Begona Villarroya Lequericaonandia, 2002. "La Manipulation De La Comptabilité Dans Le Secteur Industriel Espagnol. (1990-2000)," Post-Print halshs-00584552, HAL.
  • Handle: RePEc:hal:journl:halshs-00584552
    Note: View the original document on HAL open archive server:

    Download full text from publisher

    File URL:
    Download Restriction: no


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584552. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.