IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00582774.html
   My bibliography  Save this paper

L'offre d'information sur le capital intellectuel

Author

Listed:
  • Lionel Escaffre

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

Abstract

Les groupes cotés français développent depuis quelques années des stratégies de communication financière destinées à présenter les éléments constitutifs de leur capital intellectuel. La problématique de cet article consiste à s'interroger sur les caractéristiques de ce type d'informations, qui dépassent ou complètent les dispositions comptables portant sur le traitement des éléments immatériels. La première partie rappelle l'émergence du capital intellectuel tant au sein de la gestion des groupes que dans les évolutions macro-économiques. Cette partie propose une définition conceptuelle du capital intellectuel validée au moyen d'études de cas. La seconde partie est consacrée à une analyse typologique, puis factorielle de l'information tant comptable qu'extra-comptable, relative au capital intellectuel, et diffusée par un échantillon de groupes cotés au SBF 120 sur trois années.

Suggested Citation

  • Lionel Escaffre, 2003. "L'offre d'information sur le capital intellectuel," Post-Print halshs-00582774, HAL.
    • Handle: RePEc:hal:journl:halshs-00582774
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582774
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00582774/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Monique Lacroix & Stefano Zambon, 2002. "Capital intellectuel et création de valeur : une lecture conceptuelle des pratiques française et italienne," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 61-83.
    2. anonymous, 1982. "Communication," Management Science, INFORMS, vol. 28(11), pages 1350-1351, November.
    3. anonymous, 1982. "Communication," Management Science, INFORMS, vol. 28(3), pages 337-337, March.
    4. Bernard Martory & Françoise Verdier, 2000. "Comment traiter le goodwill? Pratique d'une théorie, théorie d'une pratique," ACCRA, Association francophone de comptabilité, vol. 6(2), pages 175-193.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aaron Cicourel, 2006. "Cognitive/affective processes, social interaction, and social structure as representational re-descriptions: their contrastive bandwidths and spatio-temporal foci," Mind & Society: Cognitive Studies in Economics and Social Sciences, Springer;Fondazione Rosselli, vol. 5(1), pages 39-70, June.
    2. Hippel, Eric von., 1995. ""Sticky information" and new marketing research methods," Working papers 3753-95., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    3. Muhammad Islam & Wassim Shahin, 2001. "Applying economic methodology to the war on terrorism," Forum for Social Economics, Taylor & Francis Journals, vol. 31(1), pages 7-26, January.
    4. Walter Wasserfallen & Jean-Marie Gassmann & Andreas Gfeller, 1986. "Die Nachfrage nach Telefongesprächen - Erklärung und Prognose Eine empirische Untersuchung für die Schweiz," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 122(II), pages 187-197, June.
    5. Sosa, Manuel E., 2003. "Factors that influence technical communication in distributed product development : an empirical study in the telecommunications industry," Working papers WP 4123-00., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    6. Ancona, Deborah G. (Deborah Gladstein). & Caldwell, David F., 1987. "Understanding the task of the new product team," Working papers 1947-87., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    7. Hauser, John R. & Simester, Duncan I. & Wernerfelt, Birger., 1995. "Internal customers and internal suppliers," Working papers 3759-95. WP (Internationa, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    8. Griffin, Abbie. & International Center for Research on the Management of Technology., 1990. "Patterns of communication among marketing, engineering and manufacturing : a comparison between two new product teams," Working papers #16-90., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    9. María Angeles García Valiñas, 2004. "Eficiencia y equidad en el diseño de precios óptimos para bienes y servicios públicos," Hacienda Pública Española / Review of Public Economics, IEF, vol. 168(1), pages 95-119, march.
    10. Harman, Wyatte L. & Hardin, Daniel C. & Wiese, Allen F. & Unger, P.W. & Musick, Jack T., 1985. "No-Till Technology: Impacts On Farm Income, Energy Use And Groundwater Depletion In The Plains," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 10(1), pages 1-13, July.
    11. West, Michael & Patterson, Malcolm & Dawson, Jeremy & Nickell, Steve, 1999. "The effectiveness of top management groups in manufacturing organisations," LSE Research Online Documents on Economics 20209, London School of Economics and Political Science, LSE Library.
    12. Natàlia Cantó-Milà & Josep Lozano, 2009. "The Spanish Discourse on Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 87(1), pages 157-171, April.
    13. Robert S. Huckman & Gary P. Pisano, 2003. "The Effect of Organizational Context on Individual Performance," NBER Working Papers 10027, National Bureau of Economic Research, Inc.
    14. Alison Harcourt, 2004. "Institution-Driven Competition: The Regulation of Cross-Border Broadcasting in the EU," EUI-RSCAS Working Papers 44, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    15. Bharat Anand & Ron Shachar, 2009. "Targeted advertising as a signal," Quantitative Marketing and Economics (QME), Springer, vol. 7(3), pages 237-266, September.
    16. J. Douglas MacDonald & R. L. Mazany, 1984. "Quality Improvement: Panacea for the Atlantic Fishing Industry?," Canadian Public Policy, University of Toronto Press, vol. 10(3), pages 278-286, September.
    17. Bharat Anand & Ron Shachar, 2007. "(Noisy) communication," Quantitative Marketing and Economics (QME), Springer, vol. 5(3), pages 211-237, September.
    18. Malone, Thomas W. & Management in the 1990s (Program), 2003. "Intelligent information sharing systems," Working papers no. 147, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    19. Anna Robinson-Pant, 1996. "PRA: A new literacy?," Journal of International Development, John Wiley & Sons, Ltd., vol. 8(4), pages 531-551.
    20. Hippel, Eric von., 1995. "User learning, "sticky information," and user-based designs," Working papers 3815-95., Massachusetts Institute of Technology (MIT), Sloan School of Management.

    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:halshs-00582774. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.