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La prise en compte de l'investissement immatériel - Cas d'expérimentations


  • Stéphane Leymarie

    (Laboratoire Orléanais de Gestion)


L'objet de cet article est de montrer les enjeux qui se rapportent à la prise en compte des investissements immatériels, notamment pour les entreprises industrielles. Après avoir rappelé quelques éléments de définition et détaillé les principaux référents théoriques qui établissent l'importance stratégique des investissements immatériels, l'article propose, sur la base des résultats de deux cas d'expérimentations réalisées dans des entreprises industrielles, de mettre en évidence la sous-évaluation des investissements immatériels et la nécessité de leur prise en compte.

Suggested Citation

  • Stéphane Leymarie, 2001. "La prise en compte de l'investissement immatériel - Cas d'expérimentations," Working Papers 2001-2, Laboratoire Orléanais de Gestion - université d'Orléans.
  • Handle: RePEc:log:wpaper:2001-2

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    References listed on IDEAS

    1. Masahiko Aoki, 2013. "Toward an Economic Model of the Japanese Firm," Chapters,in: Comparative Institutional Analysis, chapter 18, pages 315-341 Edward Elgar Publishing.
    2. Lex Donaldson & James H. Davis, 1991. "Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns," Australian Journal of Management, Australian School of Business, vol. 16(1), pages 49-64, June.
    3. Demsetz, Harold & Lehn, Kenneth, 1985. "The Structure of Corporate Ownership: Causes and Consequences," Journal of Political Economy, University of Chicago Press, vol. 93(6), pages 1155-1177, December.
    4. Stiglitz, Joseph E, 1985. "Credit Markets and the Control of Capital," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 17(2), pages 133-152, May.
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    investissement immatériel;


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