Normes comptables et création de valeur

Philippe Danjou

Revue d'économie financière, 2012, vol. N° 106, issue 2, 205-226

Abstract: This paper describes briefly the different methods which are currently utilized in practice to assess the creation of value by reporting entities, and the recommendations which have been published by the stock market regulatory authority to improve the transparency and the accuracy of the methods used by issuers to communicate such financial information to the investors. It then discusses the benefits of an internationalization of accounting standards for a better comparability of the measure of value created by different entities .The paper acknowledges the inherent limitations of current accounting standards for a complete depiction of the market value of an entity, in particular their shortcomings with regards to internally generated intangible assets. Classification JEL : G12, M41, M48.

JEL-codes: G12 M41 M48 (search for similar items in EconPapers)
Date: 2012
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