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Informations financières sur la performance des entreprises allemandes et françaises

Author

Listed:
  • Christopher Hossfeld

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

  • Louis Klee

    (CNAM Paris - Centre d'enseignement Cnam Paris - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Dans leur rapport annuel, les entreprises ne communiquent pas seulement l'indicateur principal de performance : le résultat net mais également et de plus en plus d'autres indicateurs, considérés comme plus " modernes ". L'objectif de ce papier est de vérifier empiriquement comment des entreprises allemandes et françaises utilisent ces nouveaux indicateurs dans leurs états financiers

Suggested Citation

  • Christopher Hossfeld & Louis Klee, 2003. "Informations financières sur la performance des entreprises allemandes et françaises," Post-Print halshs-00582787, HAL.
    • Handle: RePEc:hal:journl:halshs-00582787
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582787
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