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  • Guillaume MARCEAU
  • Jean-Michel SAHUT


In this article, we propose a value creation model based on the principle of the chain of value in corporate management. We particularly endeavour to show the incidence of a relevant allowance of a company's resources on its profitability, by distinguis

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  • Guillaume MARCEAU & Jean-Michel SAHUT, 2014. "CREATION de VALEUR dans une STARTUP - MODELE et ETUDE de CAS," Working Papers 2014-263, Department of Research, Ipag Business School.
  • Handle: RePEc:ipg:wpaper:2014-263

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    References listed on IDEAS

    1. Hirschey, Mark, 1982. "Intangible Capital Aspects of Advertising and R&D Expenditures," Journal of Industrial Economics, Wiley Blackwell, vol. 30(4), pages 375-390, June.
    2. repec:bla:joares:v:38:y:2000:i:2:p:375-386 is not listed on IDEAS
    3. Louis K. C. Chan, 2001. "The Stock Market Valuation of Research and Development Expenditures," Journal of Finance, American Finance Association, vol. 56(6), pages 2431-2456, December.
    4. Wolfgang Schultze, 2005. "The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(3), pages 276-297, July.
    5. repec:bla:joares:v:36:y:1998:i::p:161-191 is not listed on IDEAS
    6. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
    7. repec:bla:joares:v:5:y:1967:i:2:p:164-172 is not listed on IDEAS
    8. Dominique Dufour & Ahmed Zemzem, 2005. "Activation des frais de R&D : le cas des entreprises françaises cotées sur le Nouveau Marché," Post-Print halshs-00581187, HAL.
    9. repec:bla:joares:v:38:y:2000:i:1:p:1-21 is not listed on IDEAS
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    More about this item


    Management; chain of value; value creation; entrepreneurship; operational and functional activities; SCCE; internal balance; potential of development.;

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