De l'excès de prudence dans l'évaluation de l'actif et l'affectation du résultat des entreprises allemandes

Bertrand Quere
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Bertrand Quere: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

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Keywords: prudence; évaluation; actif; affectation; résultat; entreprises allemandes (search for similar items in EconPapers)
Date: 1998
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Published in Revue Française de Comptabilité, 1998, n° 298, mars, p. 42-52

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00813465

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