Les indicateurs de performance par la création de valeur dérivent-ils d'une lecture idéologique de l'entreprise ?

Nadine Levratto and Elisabeth Paulet ()
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Elisabeth Paulet: LPFC - Laboratoire de Politiques Financières et Comptables - ESCEM Poitiers

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Abstract: Corporate governance and financial information are at the core of the recent debate of the management of enterprises. The new IAS rules aim to greater transparency which will induce a more efficient governance for firms. The objective of this paper is then to study the correlation between these two concepts. After having briefly presented the different forms of corporate governance in correlation with the banking systems existing in the given country (section 1), the new terminology of the financial communication will be discussed. The final aim is then to exhibit that these changes are conformed to the actual evolution of corporate governance and try to better take into account the fair value (or creation of value) for companies.

Keywords: normes comptables; juste valeur; communication financière (search for similar items in EconPapers)
Date: 2005-09-15
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