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Activation des frais de R&D : le cas des entreprises françaises cotées sur le Nouveau Marché

Author

Listed:
  • Dominique Dufour

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Ahmed Zemzem

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

Abstract

L'objet de ce travail est d'étudier les pratiques des entreprises cotées sur le Nouveau Marché en matière de comptabilisation des frais de recherche et de développement (R&D). Cette problématique apparaît d'autant plus d'actualité, que la mise en place progressive des normes IAS-IFRS va modifier les techniques de valorisation de l'actif des entreprises. Cette étude a une dimension normative - quel est le cadre réglementaire de référence? - descriptive - comment les entreprises présentent-elles leur activité de R&D ? - mais aussi analytique - quelles sont les caractéristiques des entreprises activant des frais de R&D?

Suggested Citation

  • Dominique Dufour & Ahmed Zemzem, 2005. "Activation des frais de R&D : le cas des entreprises françaises cotées sur le Nouveau Marché," Post-Print halshs-00581187, HAL.
    • Handle: RePEc:hal:journl:halshs-00581187
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581187
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    References listed on IDEAS

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    1. DeAngelo, Harry & DeAngelo, Linda & Skinner, Douglas J., 1994. "Accounting choice in troubled companies," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 113-143, January.
    2. Yuan Ding & Hervé Stolowy, 2003. "" Capitalisation " Des Frais De R&D En France : Determinants Et Pertinence," Post-Print halshs-00582768, HAL.
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    Cited by:

    1. Jean-Michel Sahut & Sandrine Boulerne, 2008. "Les normes IFRS ont-elles améliorées le contenu informationnel des immatériels ? : le cas des entreprises françaises cotées," Post-Print halshs-00525967, HAL.

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