Structure financière et recours aux titres hybrides: le cas des sociétés du SBF 120

Pascal Barneto (), Stéphane Ouvrard and Yves Rannou
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Pascal Barneto: IAE - IAE BORDEAUX - Université Montesquieu - Bordeaux 4, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Stéphane Ouvrard: Kedge BS - Kedge Business School, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Keywords: Capitaux propres; Dettes financières; Instruments hybrides; IFRS; Plan Comptable Général (PCG) (search for similar items in EconPapers)
Date: 2022-01-31
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Published in Gestion 2000, 2022, 38, pp.19 - 38. ⟨10.3917/g2000.384.0019⟩

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DOI: 10.3917/g2000.384.0019

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