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Information Comptable Et Defaillance Des Entreprises

Author

Listed:
  • Michèle Lacombe-Saboly

    (esug - esug - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

Abstract

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

Suggested Citation

  • Michèle Lacombe-Saboly, 2000. "Information Comptable Et Defaillance Des Entreprises," Post-Print halshs-00587510, HAL.
  • Handle: RePEc:hal:journl:halshs-00587510
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587510
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