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Le Traitement De L'Information Comptable Par Les Banques De Donnees : Peut-On Parler D'Effet 'Database' En Analyse Financiere Et Dans La Recherche Empirique?

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  • Joëlle Carcreff

    (ESA - Ecole Supérieure des Affaires de l'Université Lille 2 - Université de Lille, Droit et Santé)

Abstract

Cette étude a pour objectif d'examiner les choix d'agrégation de l'information comptable des entreprises françaises par les banques de données à vocation internationale. Il s'agit de savoir si un effet 'base de données' doit être pris en compte par les utilisateurs. Deux des trois bases que nous étudions sont d'origine américaine (Disclosure et Global Vantage) et la 3ème est française (Dafsa). Une étude de cas a permis de rechercher comment ces dernières agrègent et homogénéisent l'information dont elles disposent. Il apparaît que les postes comptables non-harmonisés au plan international sont souvent mal appréhendés par les banques américaines et que chaque base adopte une philosophie comptable qui lui est propre. Les 1ers résultats statistiques présentés dans ce papier permettent de constater que la conception économique adoptée par une banque de données peut avoir un impact sur l'information qu'elle fournit.

Suggested Citation

  • Joëlle Carcreff, 1999. "Le Traitement De L'Information Comptable Par Les Banques De Donnees : Peut-On Parler D'Effet 'Database' En Analyse Financiere Et Dans La Recherche Empirique?," Post-Print halshs-00587749, HAL.
    • Handle: RePEc:hal:journl:halshs-00587749
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587749
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