Business Model et information financière

Frédéric Bertrand, Charlotte Disle (), Nathalie Gonthier-Besacier (), Stéphane Périer () and Philippe Protin ()
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Frédéric Bertrand: 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
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

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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 place and format suited to this kind of information.

Keywords: IFRS; financial reporting; regulation; information financière; business model; normalisation (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691184v1
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Citations: View citations in EconPapers (2)

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00691184

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