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La qualité d'une représentation comptable de la performance

Author

Listed:
  • Lionel Escaffre

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

En suivant l'évolution doctrinale des normes sur la représentation comptable de la performance il nous est apparu opportun de présenter un état des lieux des recherches sur les types de représentation comptable de la performance afin de poser les bases d'une réflexion qui nous amènerait à rechercher la ou les performances attendues par les différents lecteurs des états financiers. Notre communication s'intéresse particulièrement à la performance telle qu'elle est communiquée et ressentie par les investisseurs, banquiers, salariés et l'ensemble des utilisateurs des états financiers.

Suggested Citation

  • Lionel Escaffre, 1999. "La qualité d'une représentation comptable de la performance," Post-Print halshs-00587791, HAL.
    • Handle: RePEc:hal:journl:halshs-00587791
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587791
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    File URL: https://shs.hal.science/halshs-00587791/document
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    Cited by:

    1. Jennifer Boutant & Marie-Anne Verdier, 2013. "Les Strategies De Communication Sur La Performance : Le Cas Des Societes Francaises En Difficulte," Post-Print hal-00991974, HAL.

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