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Représentations Comptables Des Immatériels : Entre Prudence Et Souplesse

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  • Yassine Louzzani

    (LIRHE - Laboratoire Interdisciplinaire de recherche sur les Ressources Humaines et l'Emploi - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article analyse les représentations comptables du phénomène immatériel en France et au niveau international, afin de mesurer leurs véritables enjeux. Le regard spécifique que porte la comptabilité sur la réalité économique dématérialisée est analysé à travers des données comptables de 10000 entreprises industrielles françaises, observées sur la période 1994/1998.

Suggested Citation

  • Yassine Louzzani, 2005. "Représentations Comptables Des Immatériels : Entre Prudence Et Souplesse," Post-Print halshs-00581222, HAL.
    • Handle: RePEc:hal:journl:halshs-00581222
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581222
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    1. repec:dau:papers:123456789/9080 is not listed on IDEAS
    2. Patrick Epingard, 1998. "Etude d'un objet conceptuel déstabilisant. L'investissement immatériel," Revue Économique, Programme National Persée, vol. 49(6), pages 1511-1538.
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