L'EXPERTISE DE L'EVALUATION: UNE CONSTRUCTION SOCIALE

Carole Botton and Julien Fouquau
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Carole Botton: Pôle Finance Responsable - Rouen Business School - Rouen Business School

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Abstract: This paper deals with the construction of a market value. We study a specific dynamic market characterized by a lack of definition, information and understanding concerning the quality of the exchanged assets. We provide a quantitative approach which allows for understanding the valuation process for one specific kind of investor: the broker of horses, considered as an expert on this market. In particular, we observe the criteria mostly used by this investor: the rating, official quotation calculated from qualitative characteristics. We analyze the social construction of this criteria.

Keywords: social construction; assessment criteria; expertise; commensuration; évaluation; construction sociale (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899544
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, lille, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899544

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