IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-01279499.html
   My bibliography  Save this paper

Une performance financière devenue axiomatique

Author

Listed:
  • Aldo Levy

    (CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Les entreprises cotées ont publié en France leurs premiers comptes sociaux aux normes françaises PCG et en IFRS. Les retraitements en normes internationales qui ont comme objectif d'amener la valeur de comptable de l'entreprise au plus près de sa valeur financière n'ont pas encore amené la pertinence escomptée. L'analyse des comptes sociaux consolidés des entreprises non financières du Cac 40, a montré l'étendu des problèmes de tétranormalisation. L'analyse de la performance financière n'a pas gagné en clarté et l'exemple du Return On Equity comme indicateur de création de valeur a fait l'objet d'un développement au sein des sociétés du Cac 40. Conséquemment, le modèle de Merton qui se voulait convergent au Medaf par la baisse tendancielle du coût de l'information s'en éloigne à cause de la réappréciation du patrimoine des entreprises.

Suggested Citation

  • Aldo Levy, 2006. "Une performance financière devenue axiomatique," Post-Print halshs-01279499, HAL.
    • Handle: RePEc:hal:journl:halshs-01279499
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-01279499. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.