Vers une approche constructionniste du processus d'évaluation de l'entreprise

Jean-Jacques Pluchart and Latifa Barbara
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Jean-Jacques Pluchart: UP1 - Université Paris 1 Panthéon-Sorbonne, PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne
Latifa Barbara: UP2 - Université Panthéon-Assas

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Abstract: The study analyzes the perceptions of the financial valuation process of the company, made by its main actors (investors, independent appraisers, financial analysts, tax auditors ...). It shows the contingencies of these representations according to their status and their different roles in the process. Internal evaluators of investors and disinvestors, who act at all stages, detect a dynamic and constructivist representation; external evaluators that operate upstream and downstream of the process, have a rather static and normative representation.

Keywords: financial evaluation; organizational process; fundamental value; constructionism; conventions; évaluation financière; processus organisationnel; valeur fondamentale; constructionnisme (search for similar items in EconPapers)
Date: 2014-06-01
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Published in Recherches en sciences de gestion, 2014, 100 (1), pp.49-70. ⟨10.3917/resg.100.0049⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03968895

DOI: 10.3917/resg.100.0049

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