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Business Model et information financière

Author

Listed:
  • Frédéric Bertrand

    (UGA IAE - Université Grenoble Alpes - Institut d'Administration des Entreprises - UGA [2016-2019] - Université Grenoble Alpes [2016-2019], UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

  • Charlotte Disle

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Nathalie Gonthier Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Stéphane Périer

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Philippe Protin

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

: Suggested by the rise of the concept of business model in the academic literature, this article highlights the relevance of this concept in the field of financial reporting. It reports an empirical study conducted on all the texts setting out the accounting and financial obligations applicable to French companies. The results indicate that the business model's components are very scarce in current regulations and often remain at a conceptual level with no interaction between them. The last part of the paper discusses these findings in relation to the recent developments and discussions on accounting and financial standards, including the topic of the relevant

Suggested Citation

  • Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print halshs-00853789, HAL.
    • Handle: RePEc:hal:journl:halshs-00853789
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00853789
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    References listed on IDEAS

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    1. X. Lecocq & B. Demil, 2009. "Evolucion de modelos de negocio: hacia una vision de la estrategia en terminos de coherencia dinamica," Post-Print hal-00800800, HAL.
    2. Isabelle Martinez, 2004. "Le contenu informatif des chiffres comptables : vers de nouvelles améliorations méthodologiques ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(2), pages 9-30.
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    8. Yosra Bejar, 2009. "Publication d'informations sur le capital immatériel et attentes des investisseurs : une étude exploratoire par la méthode Delphi," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(2), pages 165-192.
    9. Eli Amir & Baruch Lev & Theodore Sougiannis, 2003. "Do financial analysts get intangibles?," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 635-659.
    10. Vanessa Warnier & Xavier Lecocq & Benoît Demil, 2016. "Le business model, un support à la créativité de l’entrepreneur," Entreprendre & innover, De Boeck Université, vol. 0(1), pages 65-75.
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    13. Pierre Volle & Delphine Dion & Marie-Louise Helliès-Hassid, 2008. "Les business models dans la distribution : repérer les chemins de la performance," Post-Print halshs-00638590, HAL.
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    Cited by:

    1. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
    2. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.

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