IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

L'influence des normes comptables sur les pratiques d'évaluation et de publication des entreprises françaises, allemandes et suisses : le cas des éléments incorporels

  • Corinne Bessieux-Ollier

    ()

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM-Montpellier Business School))

Registered author(s):

    Nous examinons dans cette étude les choix comptables d'évaluation et de publication des entreprises relatifs aux éléments incorporais (goodwill et autres éléments incorporels) et recherchons notamment si les normes comptables utilisées ont une incidence sur ces choix. Deux indicateurs de " propension à la prudence " et de " propension au secret " permettent d'identifier les choix comptables des entreprises. Ce sont les variables dépendantes. Plusieurs facteurs, autres que les normes comptables, sont susceptibles d'expliquer les choix comptables des entreprises: la taille, la dette, la performance, le secteur d'activité, la part de chiffre d'affaires réalisé à l'étranger, la cotation sur un marché financier étranger... Ce sont les variables indépendantes. L'étude est réalisée à partir des comptes consolidés de l'année 2002 d'entreprises allemandes, françaises et suisses appartenant à quatre secteurs d'activité différents. Des analyses statistiques de régression univariées et multivariées sont menées.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://halshs.archives-ouvertes.fr/docs/00/59/29/68/PDF/BessieuxOllier.pdf
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number halshs-00592968.

    as
    in new window

    Length:
    Date of creation: May 2004
    Date of revision:
    Publication status: Published - Presented, Normes et Mondialisation, 2004, France
    Handle: RePEc:hal:journl:halshs-00592968
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00592968/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00592968. 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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.