IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01899221.html
   My bibliography  Save this paper

Le prix de la valeur et la valeur du prix. Etude des modes de valorisation immobilière dans une grande faillite française (1977-1982)

Author

Listed:
  • Pierre Labardin

    (MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Mathieu Floquet

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

Cette communication propose de reconstituer la vente d'un ensemble de dépôts, de magasins et de droits au bail dans le cadre d'une faillite. En s'appuyant sur les travaux de Richard et de l'ANT, ce papier montre comment les modes de valorisation sont indissociables de la position que chaque acteur (et dont font partie les cabinets mobilisés pour aider à fixer la valeur le plus juste) occupe dans des relations complexes. Une discussion remet en perspective les observations précédentes : d'abord en interrogeant l'information que véhicule chaque mode de valorisation, puis en s'interrogeant sur l'impossible valorisation des biens, ensuite en mettant en évidence la fonction sous-jacente de l'évaluation et enfin en montrant comment cette opération annonce la financiarisation de l'économie où nous sommes aujourd'hui encore.

Suggested Citation

  • Pierre Labardin & Mathieu Floquet, 2014. "Le prix de la valeur et la valeur du prix. Etude des modes de valorisation immobilière dans une grande faillite française (1977-1982)," Post-Print hal-01899221, HAL.
    • Handle: RePEc:hal:journl:hal-01899221
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899221
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01899221/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Roberts, John & Jones, Megan, 2009. "Accounting for self interest in the credit crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 856-867, August.
    2. Deakin, Eb, 1972. "Discriminant Analysis Of Predictors Of Business Failure," Journal of Accounting Research, Wiley Blackwell, vol. 10(1), pages 167-179.
    3. repec:dau:papers:123456789/12850 is not listed on IDEAS
    4. repec:dau:papers:123456789/9186 is not listed on IDEAS
    5. Anne Pezet, 2000. "La décision d'investissement industriel. Le cas de l'aluminium," Post-Print halshs-00498712, HAL.
    6. repec:dau:papers:123456789/655 is not listed on IDEAS
    7. Bernard Colasse, 2007. "Les fondements de la comptabilité," Post-Print halshs-00153514, HAL.
    8. Pierre Labardin, 2013. "Accounting valuation in nineteenth century French bankruptcies," Post-Print halshs-00975806, HAL.
    9. repec:dau:papers:123456789/1362 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lin, Hsiou-Wei William & Lo, Huai-Chun & Wu, Ruei-Shian, 2016. "Modeling default prediction with earnings management," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 306-322.
    2. Francesco Ciampi, 2017. "The Need for Specific Modelling of Small Enterprise Default Prediction: Empirical Evidence from Italian Small Manufacturing Firms," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(12), pages 251-251, November.
    3. Esraa Esam Alharasis & Maria Prokofieva & Rateb Mohammad Alqatamin & Colin Clark, 2020. "Fair Value Accounting and Implications for the Auditing Profession: Historical Overview," Accounting and Finance Research, Sciedu Press, vol. 9(3), pages 1-31, August.
    4. Enrico Supino & Nicola Piras, 2022. "Le performance dei modelli di credit scoring in contesti di forte instabilit? macroeconomica: il ruolo delle Reti Neurali Artificiali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 41-61.
    5. Lillian Cheung & Amnon Levy, 1998. "An integrative analysis of business bankruptcy in Australia," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 22(2), pages 149-167, June.
    6. Taieb Hamadi & Sami El Omari, & Wafa Khlif, 2012. "Poids De L'Avis De L'Expert Comptable Judiciaire Dans La Decision Du Juge En Matiere De Redressement Judiciaire : Cas De La Tunisie," Post-Print hal-00937922, HAL.
    7. Catherine Refait, 2004. "La prévision de la faillite fondée sur l’analyse financière de l’entreprise : un état des lieux," Économie et Prévision, Programme National Persée, vol. 162(1), pages 129-147.
    8. Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
    9. Nicoleta BARBUTA-MISU, 2011. "A Specific Model for Assessing the Financial Performance:Case study on Building Sector Enterprises of Galati County - Romania," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 318-325.
    10. Bruno Drouot, 2012. "Les facteurs explicatifs de la dépendance économique des patrons pêcheurs à une ressource naturelle : le cas de la pêcherie de bar commun en France," Post-Print hal-01870830, HAL.
    11. Amin Jan & Maran Marimuthu & Muhammad Kashif Shad & Haseeb ur-Rehman & Muhammad Zahid & Ahmad Ali Jan, 2019. "Bankruptcy profile of the Islamic and conventional banks in Malaysia: a post-crisis period analysis," Economic Change and Restructuring, Springer, vol. 52(1), pages 67-87, February.
    12. Yu‐Feng Hsu & Wei‐Po Lee, 2020. "Evaluation of the going‐concern status for companies: An ensemble framework‐based model," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 39(4), pages 687-706, July.
    13. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    14. Tarek Ibrahim Eldomiaty & Mohamed Hashem Rashwan & Mohamed Bahaa El Din & Waleed Tayel, 2016. "Firm, industry and economic determinants of working capital at risk," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 3(04), pages 1-29, December.
    15. Ha-Thu Nguyen, 2015. "How is credit scoring used to predict default in China?," EconomiX Working Papers 2015-1, University of Paris Nanterre, EconomiX.
    16. García-Gallego, Ana & Mures-Quintana, María-Jesús, 2013. "La muestra de empresas en los modelos de predicción del fracaso: influencia en los resultados de clasificación || The Sample of Firms in Business Failure Prediction Models: Influence on Classification," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 15(1), pages 133-150, June.
    17. du Jardin, Philippe, 2015. "Bankruptcy prediction using terminal failure processes," European Journal of Operational Research, Elsevier, vol. 242(1), pages 286-303.
    18. Pavlos Almanidis & Robin C. Sickles, 2016. "Banking Crises, Early Warning Models, and Efficiency," International Series in Operations Research & Management Science, in: Juan Aparicio & C. A. Knox Lovell & Jesus T. Pastor (ed.), Advances in Efficiency and Productivity, chapter 0, pages 331-364, Springer.
    19. Robert Zenzerovic, 2009. "Financial Instability Prediction in Manufacturing and Service Industry," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 5, pages 607-616.
    20. Ha-Thu Nguyen, 2014. "Default Predictors in Credit Scoring - Evidence from France’s Retail Banking Institution," EconomiX Working Papers 2014-26, University of Paris Nanterre, EconomiX.

    More about this item

    Keywords

    faillite; valeur; prix; immobilier; ANT;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01899221. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.