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La Manipulation De La Comptabilité Dans Le Secteur Industriel Espagnol. (1990-2000)

Author

Listed:
  • Begona Villarroya Lequericaonandia

    (Département Economie et Finance - Université de Valladolid)

Abstract

À travers la information comptable donnée par les Comptes Annuels et par le rapport des audits de 61 entreprises durant la période 1990-2000, on observe: 1 Les pratiques incorrectes réalisées, leur évolution et leur relation avec le environnement général. 2 Leurs résultats sur l'information comptable.

Suggested Citation

  • Begona Villarroya Lequericaonandia, 2002. "La Manipulation De La Comptabilité Dans Le Secteur Industriel Espagnol. (1990-2000)," Post-Print halshs-00584552, HAL.
    • Handle: RePEc:hal:journl:halshs-00584552
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584552
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