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L'information comptable est elle pertinente pour l'évaluation à l'introduction des sociétés sur le nouveau marché ?

Author

Listed:
  • Patrick Boisselier

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Dominique Dufour

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

Abstract

L'outil comptable traditionnellement utilisé dans l'évaluation des sociétés a été très sévèrement critiqué pour son incapacité apparente à évaluer les sociétés, dites de la "nouvelle économie". Cette étude tente d'apprécier de quelle manière les grandeurs comptables sont associées aux valeurs d'introduction sur le nouveau marché dans le contexte français

Suggested Citation

  • Patrick Boisselier & Dominique Dufour, 2004. "L'information comptable est elle pertinente pour l'évaluation à l'introduction des sociétés sur le nouveau marché ?," Post-Print halshs-00592974, HAL.
    • Handle: RePEc:hal:journl:halshs-00592974
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00592974
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