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Une performance financière devenue axiomatique

Author

Listed:
  • Aldo Levy

    (CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Les entreprises cotées ont publié en France leurs premiers comptes sociaux aux normes françaises PCG et en IFRS. Les retraitements en normes internationales qui ont comme objectif d'amener la valeur de comptable de l'entreprise au plus près de sa valeur financière n'ont pas encore amené la pertinence escomptée. L'analyse des comptes sociaux consolidés des entreprises non financières du Cac 40, a montré l'étendu des problèmes de tétranormalisation. L'analyse de la performance financière n'a pas gagné en clarté et l'exemple du Return On Equity comme indicateur de création de valeur a fait l'objet d'un développement au sein des sociétés du Cac 40. Conséquemment, le modèle de Merton qui se voulait convergent au Medaf par la baisse tendancielle du coût de l'information s'en éloigne à cause de la réappréciation du patrimoine des entreprises.

Suggested Citation

  • Aldo Levy, 2006. "Une performance financière devenue axiomatique," Post-Print halshs-01279499, HAL.
    • Handle: RePEc:hal:journl:halshs-01279499
    as

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