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Financiarisation, Evaluation et Information Comptable : De la création de valeur aux IFRS

Author

Listed:
  • Samira Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

  • Frédéric Marty

    (IDEFI - Institut de droit et d'économie de la firme et de l'industrie - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur)

Abstract

La financiarisation des économies conduit à un basculement des conventions comptables. En effet, le standard international d'évaluation des firmes sur la base du critère de la création de valeur requiert une homogénéisation des informations comptables et plaide pour l'adoption de données de marché, indépendantes des choix comptables de la firme, et donc supposées objectives. Ce faisant, il est possible de mettre en évidence une cohérence entre la généralisation du critère de l'EVA et l'adoption des IFRS. Nous montrerons comment il est possible de lire le changement de normes comptables selon le prisme des évolutions des rapports de forces entre les différentes parties-prenantes et nous essaierons d'en identifier les principaux risques et enjeux

Suggested Citation

  • Samira Demaria & Frédéric Marty, 2007. "Financiarisation, Evaluation et Information Comptable : De la création de valeur aux IFRS," Post-Print halshs-00266259, HAL.
    • Handle: RePEc:hal:journl:halshs-00266259
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00266259
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    References listed on IDEAS

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    Cited by:

    1. Thierry Kirat & Frédéric Marty, 2009. "Système d'information comptable de l’Etat et contrôle de l'exécution des contrats publics," Documents de Travail de l'OFCE 2009-10, Observatoire Francais des Conjonctures Economiques (OFCE).

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