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Existe-t-il une vérité comptable ? Apport du bêta financier à l’analyse financière

Author

Listed:
  • Henri Koulayom

    (Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

L'analyse financière traditionnelle qui utilise comme matière première des données comptables afin d'apporter un jugement sur la situation financière et les performances d'une entreprise peut présenter des limites. Autrement dit, les données comptables reflètent elles la réalité ? Dans cet esprit, la référence à la littérature sur le bêta financier souligne la nécessité de prendre en compte le comportement stratégique de la firme. Celui-ci n'est en effet pas perceptible au travers des données comptables.

Suggested Citation

  • Henri Koulayom, 1998. "Existe-t-il une vérité comptable ? Apport du bêta financier à l’analyse financière," Post-Print hal-01147857, HAL.
    • Handle: RePEc:hal:journl:hal-01147857
    Note: View the original document on HAL open archive server: https://auf.hal.science/hal-01147857
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