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The Difficulty Of Being Accountable : The Case Of Nuclear Risk
[De la difficulté de rendre des comptes : le cas du risque nucléaire]

Author

Listed:
  • Emmanuelle Plot

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Olivier Vidal

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

In spite of the existence of three methods (provisions, contingent liabilities and insurance), the risk in the financial statements is characterized by a sequential analysis of the probability of occurrence and the estimation of the damage which does not allow the nuclear risks to be dealt with. Indeed, every risk whose probability of occurrence is too uncertain does not appear in accounting. Annual reports of companies concerned by the nuclear risk show that they do not compensate for this lack of accountability by disclosing qualitative information.

Suggested Citation

  • Emmanuelle Plot & Olivier Vidal, 2014. "The Difficulty Of Being Accountable : The Case Of Nuclear Risk [De la difficulté de rendre des comptes : le cas du risque nucléaire]," Post-Print hal-02102911, HAL.
    • Handle: RePEc:hal:journl:hal-02102911
    DOI: 10.3917/geco.118.0052
    Note: View the original document on HAL open archive server: https://hal.science/hal-02102911
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    References listed on IDEAS

    as
    1. Wolfgang Dick & Éva Eberhartinger, 2002. "Les provisions pour risques et charges en France et en Allemagne à la lumière des évolutions internationales récentes," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(3), pages 357-376.
    2. repec:dau:papers:123456789/9167 is not listed on IDEAS
    3. André Schmitt & Sandrine Spaeter, 2007. "Risque nucléaire civil et responsabilité optimale de l'exploitant," Revue économique, Presses de Sciences-Po, vol. 58(6), pages 1331-1351.
    4. Héloïse Berkowitz, 2013. "Les risques majeurs et l'action publique," Post-Print hal-03543923, HAL.
    5. Wolfgang Dick & Éva Eberhartinger, 2002. "Les provisions pour risques et charges en France et en Allemagne à la lumière des évolutions internationales récentes," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 357-376.
    6. Bernard Colasse, 1999. "Vingt ans de recherche comptable française : continuité et renouveau," Post-Print halshs-00666921, HAL.
    Full references (including those not matched with items on IDEAS)

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