La comptabilisation des stock-options: comptabilité d'entreprise ou comptabilité d'actionnaire?

Marc Amblard ()
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Marc Amblard: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris

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Abstract: Stock-options represent nowadays a widespread profit-sharing system among the executives and managers. And yet,accoutancy so far has kept ignoring this form of payment. Therefore, a reform which should soon oblige the companies to take into account the cost of the future exercice of options. Tthe future regulations reveal however a most-important stake: the capturing the accounting model by a particar category of share-holders.

Keywords: accountant model; entity; share-holders; stock-options; modèle comptable; entité; actionnaire; comptabilité; théorie comptable (search for similar items in EconPapers)
Date: 2005-07
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00266926v1
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Published in Gestion 2000, 2005, 4/05, pp.187-206

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00266926

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