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Information Comptable Et Defaillance Des Entreprises

  • Michèle Lacombe-Saboly

    (esug - esug - UT1 - Université Toulouse 1 Capitole)

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    Peu de travaux sont menés en France sur le lien comptabilité/défaillance des entreprises. Quels sont les choix comptables effectués par les dirigeants ? Pourquoi ces choix sont-ils faits ? Une étude exploratoire, menée sur des cas de redressement judiciaire, examine les choix relatifs à la présentation de l'information, à l'organisation comptable, ou à la gestion des résultats

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    Paper provided by HAL in its series Post-Print with number halshs-00587510.

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    Date of creation: May 2000
    Date of revision:
    Publication status: Published in 21ÈME CONGRES DE L'AFC, May 2000, France. pp.CD-Rom, 2000
    Handle: RePEc:hal:journl:halshs-00587510
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