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PROVISIONS POUR RISQUES ET CHARGES ET CONTINGENCIES: une comparaison franco-britannique

Author

Listed:
  • David Alexander

    (Birmingham Business School - University of Birmingham [Birmingham])

  • Simon Archer

    (UNIS - University of Surrey)

  • Pascale Delvaille
  • Valérie Taupin

    (EAP Paris - EAP Paris)

Abstract

Ce papier résume les résultats et les premières conclusions d'un projet de recherche conjoint sur le concept français des Provisions pour risques et charges et sur le concept britannique de contingencies. Le travail effectué inclut une analyse comparée de ces concepts ainsi que d'une étude empirique de plus de cent dix rapports annuels répartis par moitié dans les deux pays.

Suggested Citation

  • David Alexander & Simon Archer & Pascale Delvaille & Valérie Taupin, 1995. "PROVISIONS POUR RISQUES ET CHARGES ET CONTINGENCIES: une comparaison franco-britannique," Post-Print hal-00818454, HAL.
    • Handle: RePEc:hal:journl:hal-00818454
    Note: View the original document on HAL open archive server: https://hal.science/hal-00818454
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