Falsifications et manipulations comptables

Nicolas Praquin () and Yannick Lemarchand ()
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Nicolas Praquin: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Yannick Lemarchand: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Keywords: évaluation; manipulations comptables; mesure du résultat; principes comptables; réserves occultes; scandales financiers (search for similar items in EconPapers)
Date: 2005-07
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Citations: View citations in EconPapers (2)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2005, pp.15

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00149874

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