Facteurs explicatifs des politiques de réévaluation positive d'actifs (notice n° 342654)
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| fixed length control field | 01615cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021532.0 |
| 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 | Missonier-Piera, Franck |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Facteurs explicatifs des politiques de réévaluation positive d'actifs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 31 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article examine les facteurs susceptibles d’influer sur les réévaluations positives des entreprises suisses cotées. L’analyse empirique suggère que cette pratique permet essentiellement de réduire les coûts de l’endettement en signalant une capacité d’emprunt supplémentaire, ainsi que de réduire les coûts politiques engendrés par l’importance des salariés dans l’entreprise. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Determinants of Upward Assets RevaluationThis paper examines factors likely to affect upward assets revaluations by Swiss listed firms. The empirical analysis suggests that this practice mainly enables the firm to reduce its debt costs by signalling additional borrowing capacity, as well as to reduce political costs entailed from the firm labour force. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réévaluation d'actifs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | opportunités d'investissement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | asymétrie d'information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | coûts d'endettement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | investment opportunities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information asymmetry |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | assets revaluation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | debt costs |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 9 | 2 | 2003-06-01 | p. 59-80 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2003-2-page-59?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2003-2-page-59?lang=fr&redirect-ssocas=7080</a> |
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