Le contenu informatif des chiffres comptables : vers de nouvelles améliorations méthodologiques ? (notice n° 344334)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02149cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022353.0 |
| 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 | Martinez, Isabelle |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le contenu informatif des chiffres comptables : vers de nouvelles améliorations méthodologiques ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 67 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article porte sur le contenu informationnel des chiffres comptables. Deux nouvelles améliorations méthodologiques sont envisagées. Tout d’abord, une relation de type non linéaire est testée entre les variables boursières et comptables (résultats nets et cash flows). Ensuite, des facteurs de contingence tels que la taille, le niveau d’endettement et le cycle de vie de l’entreprise sont pris en compte. Les résultats permettent de conclure à la supériorité de la relation non linéaire « rendements boursiers/variables comptables ». Ils montrent également que l’utilité du résultat net varie en fonction des caractéristiques des sociétés. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this study is to extend the research on the information content of accounting numbers in two directions. Firstly, we test whether the explanatory power of accounting variables (earnings and cash flows) can be improved by using a nonlinear specification. Secondly, we investigate how firm-specific attributes such as size, debt level and firm life-cycle influence the relative relevance of accounting measures. Results support a nonlinear relationship between stock returns and accounting variables. They indicate also that the relevance of earnings is conditional on size, debt level and life-cycle of the firm. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | marchés financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | résultat net |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | flux de trésorerie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cash flows |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting earnings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial markets |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting information |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 10 | 2 | 2004-06-01 | p. 9-30 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2004-2-page-9?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2004-2-page-9?lang=fr&redirect-ssocas=7080</a> |
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