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Business Model et information financière

Author

Listed:
  • Frédéric Bertrand

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Nathalie Gonthier-Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Stéphane Périer

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Philippe Protin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Suggested by the rise of the concept of Business Model in the academic literature, this article highlights the relevance of this concept in the field of financial reporting. It reports an empirical study conducted on all the texts setting out the accounting and financial obligations applicable to French companies. The results indicate that the Business model's components are very scarce in current regulations and often remain at a conceptual level with no interaction between them. The last part of the paper discusses these findings in relation to the recent developments and discussions on accounting and financial standards, including the topic of the relevant place and format suited to this kind of information.

Suggested Citation

  • Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier-Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print hal-00691184, HAL.
    • Handle: RePEc:hal:journl:hal-00691184
    Note: View the original document on HAL open archive server: https://hal.science/hal-00691184v1
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    References listed on IDEAS

    as
    1. X. Lecocq & B. Demil, 2009. "Evolucion de modelos de negocio: hacia una vision de la estrategia en terminos de coherencia dinamica," Post-Print hal-00800800, HAL.
    2. Isabelle Martinez, 2004. "Le contenu informatif des chiffres comptables : vers de nouvelles améliorations méthodologiques ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(2), pages 9-30.
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    5. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    6. B. Demil & X. Lecocq, 2008. "(Re)penser le développement des organisations. Les apports du modèle économique," Post-Print hal-00289646, HAL.
    7. Yosra Bejar, 2009. "Publication d'informations sur le capital immatériel et attentes des investisseurs : une étude exploratoire par la méthode Delphi," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(2), pages 165-192.
    8. Eli Amir & Baruch Lev & Theodore Sougiannis, 2003. "Do financial analysts get intangibles?," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 635-659.
    9. Vanessa Warnier & Xavier Lecocq & Benoît Demil, 2016. "Le business model, un support à la créativité de l’entrepreneur," Entreprendre & innover, De Boeck Université, vol. 0(1), pages 65-75.
    10. Yosra Bejar, 2009. "Publication d'informations sur le capital immatériel et attentes des investisseurs : une étude exploratoire par la méthode Delphi," ACCRA, Association francophone de comptabilité, vol. 15(2), pages 165-192.
    11. repec:cai:entdbu:entin_013_0027 is not listed on IDEAS
    12. X. Lecocq & B. Demil & V. Warnier, 2006. "Le business model, un outil d'analyse stratégique," Post-Print hal-00185309, HAL.
    13. Shafer, Scott M. & Smith, H. Jeff & Linder, Jane C., 2005. "The power of business models," Business Horizons, Elsevier, vol. 48(3), pages 199-207.
    14. repec:dau:papers:123456789/1579 is not listed on IDEAS
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    Cited by:

    1. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
    2. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.

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