Le résultat comptable : conception par les normalisateurs et perception par les analystes financiers (notice n° 380413)
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|---|---|
| fixed length control field | 01790cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119021827.0 |
| 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 | Saghroun, Judith |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le résultat comptable : conception par les normalisateurs et perception par les analystes financiers |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 32 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif de cette recherche est d’identifier un éventuel écart de représentation entre la conception du résultat émanant, explicitement ou implicitement, des normalisateurs et sa perception par les analystes financiers. Fondée sur des entretiens, cette étude qualitative à visée exploratoire se situe dans le contexte d’une actualité comptable très dense avec l’adoption prochaine des normes IAS par les sociétés cotées européennes et les « révolutions » de la normalisation américaine. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Accounting earnings : conception by standards setters and perception by financial analystsThe purpose of this research is to identify a possible expectation gap between the conception of income issuing from standards setters and its perception by financial analysts. Based on interviews, this qualitative study, with exploratory design, takes place in an eventful accounting context through next adoption of IAS standards by European quoted companies and the “revolutions” of American standardization. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | résultat |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | analystes financiers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial analysts |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 9 | 2 | 2003-06-01 | p. 81-108 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2003-2-page-81?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2003-2-page-81?lang=fr&redirect-ssocas=7080</a> |
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