L'analyse comptable du risque: limites et enjeux

Emmanuelle Plot () and Olivier Vidal ()
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Emmanuelle Plot: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Olivier Vidal: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: This article deals with the information relative to risk disclosed in financial statements. Risk can vary according to the probability of occurrence and the estimation of damage. Accounting does not integrate all the dimensions of risk. A risk of which the probability of occurrence is too uncertain does not appear in accounting processes. A discussion on the other possibilities of consideration of this risk is brought up.

Date: 2009
Note: View the original document on HAL open archive server: https://hal.science/halshs-00467664v2
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Published in Revue Française de Comptabilité, 2009, 427, pp.52-55

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00467664

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