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Benefice Comptable Et Valeur De La Firme Cas Des Entreprises Cotees A La Bourse De Paris

Author

Listed:
  • Nadia Sbei

    (UREMO - IHEC)

Abstract

Ce papier analyse l'association entre les rendements boursiers et les bénéfices pour un échantillon d'entreprises cotées à la Bourse de Paris pour les années 1995 jusqu'à 1998. Nous avons testé cette association en distinguant entre les normes comptables adoptées par les firmes. Les résultats indiquent que le contenu informationnel du bénéfice varie selon les normes ayant servi à sa préparation.

Suggested Citation

  • Nadia Sbei, 2001. "Benefice Comptable Et Valeur De La Firme Cas Des Entreprises Cotees A La Bourse De Paris," Post-Print halshs-00584653, HAL.
    • Handle: RePEc:hal:journl:halshs-00584653
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584653
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    References listed on IDEAS

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