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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)

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    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.

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

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    Date of creation: May 2004
    Publication status: Published in Normes et Mondialisation, May 2004, France. pp.CD-Rom, 2004
    Handle: RePEc:hal:journl:halshs-00592968
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