Budget plasticity in listed companies: challenging the usefulness and credibility of the tool and its uses (notice n° 209436)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01568cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112053200.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Miroir-Lair, Isabelle |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Budget plasticity in listed companies: challenging the usefulness and credibility of the tool and its uses |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 25 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Company leaders mobilize and stage the budget tool in numerous situations: to express their intentions in figures, to mobilize teams, to allocate resources and check how they are used, but also to communicate with shareholders, analysts, etc. Can the budget, pulled between a wide variety of often contradictory expectations (to present accounts honestly and/or to win over third parties), continue to fulfil its role or does it lead to lose its nature and its credibility? In addition to a short literature review, we investigate the plasticity of budgets using an empirical study of several dozen of SBF 250 listed companies. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accountability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | publicly traded companies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | plasticity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dislocation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accountability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | publicly traded companies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | plasticity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dislocation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Fimbel, Éric |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Jardat, Rémi |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 107 | 2 | 2015-11-20 | p. 87-109 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2015-2-page-87?lang=en">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2015-2-page-87?lang=en</a> |
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