IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04687879.html
   My bibliography  Save this paper

Communication financière en matière de dépréciation du goodwill en période de la Covid-19 : un dilemme entre silence et transparence

Author

Listed:
  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes)

  • Rémi Janin

    (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, UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes)

Abstract

The Covid-19 epidemic has led to uncertainties about the future, making the financial disclosure more delicate, particularly with regard to the impairment of goodwill. The company must, at least at each inventory, disclose information justifying the expected value of goodwill. Reporting must be even more extensive in times of crisis. Most of the French companies examined have chosen to communicate little, even those that two years after the start of Covid-19 are showing performance levels below those of the pre-crisis period. Adopting a real option approach, we propose to understand this lack of transparency as a choice to delay its communication due to agency costs related to the uncertainty generated by the crisis.

Suggested Citation

  • Charlotte Disle & Rémi Janin, 2023. "Communication financière en matière de dépréciation du goodwill en période de la Covid-19 : un dilemme entre silence et transparence," Post-Print hal-04687879, HAL.
    • Handle: RePEc:hal:journl:hal-04687879
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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-04687879. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.