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L'art oratoire dans le domaine comptable induit-il un risque spécifique ?

Author

Listed:
  • Frédéric Compin

    (CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

La présentation de l'information comptable a pris le pas sur l 'élaboration des comptes, générant à la fois un risque actionnarial de surréaction à l'annonce des résultats prévisionnels et définitifs, un risque salarial d'incompréhension sur la portée réelle du résultat net comptable et de mépris de la part des dirigeants plus soucieux d'efficacité informationnelle que de transparence comptable et financière. L'analyse de ce triple risque repose sur une approche linguistique dont la finalité consiste à démontrer que la présentation des comptes constitue un art oratoire susceptible d'influencer les motivations psychologiques et sociologiques des producteurs et utilisateurs de l'information comptable.

Suggested Citation

  • Frédéric Compin, 2003. "L'art oratoire dans le domaine comptable induit-il un risque spécifique ?," Post-Print halshs-00582748, HAL.
    • Handle: RePEc:hal:journl:halshs-00582748
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582748
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