THE DIFFICULTY OF BEING ACCOUNTABLE: THE CASE OF NUCLEAR RISK

De la difficulté de rendre des comptes: le cas du risque nucléaire

Emmanuelle Plot and Olivier Vidal ()
Additional contact information
Emmanuelle Plot: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Olivier Vidal: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

Post-Print from HAL

Abstract: In spite of the existence of three methods (provisions, contingent liabilities and insurance), the risk in the financial statements is characterized by a sequential analysis of the probability of occurrence and the estimation of the damage which does not allow the nuclear risks to be dealt with. Indeed, every risk whose probability of occurrence is too uncertain does not appear in accounting. Annual reports of companies concerned by the nuclear risk show that they do not compensate for this lack of accountability by disclosing qualitative information.

Keywords: Accountability; Risque nucléaire; Probabilité; Provision; passif éventuel (search for similar items in EconPapers)
Date: 2014
Note: View the original document on HAL open archive server: https://hal.science/hal-02102911
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Gérer et Comprendre. Annales des Mines, 2014, ⟨10.3917/geco.118.0052⟩

Downloads: (external link)
https://hal.science/hal-02102911/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02102911

DOI: 10.3917/geco.118.0052

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().