Les logiques d’évaluation d’un bien singulier. Le cas des chevaux de courses

Carole Botton and Julien Fouquau

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Abstract: This paper is about market values and the attempt of actors to identify precise assessment criteria used to elaborate understandable evaluation models. The paper deals in particular with race horses. Horses sold on the auction market are accounted for their market value. These assets can be considered as singular due to their intrinsic specificity. Ambiguous and unmeasurable, the criteria of assessment raise the question of fairness, relevance and predictability of assessment models. This paper provides a qualitative and quantitative approach which allows for understanding the valuation process for different kind of investors and their impact for an emergent market.

Keywords: comptabilité; actif; évaluation (search for similar items in EconPapers)
Date: 2014-08
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Published in Revue Française de Gestion, 2014, Numéro 243, pp 53-69. ⟨10.3166/rfg.243.53-69⟩

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Journal Article: Les logiques d'évaluation d'un bien singulier. Le cas des chevaux de courses (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01160081

DOI: 10.3166/rfg.243.53-69

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