La lisibilité de l’information financière (notice n° 856409)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01964cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123151244.0 |
| 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 | Le Maux, Julien |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La lisibilité de l’information financière |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 29 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’information comptable et financière occupe une place croissante dans la société et l’économie actuelle. La presse, spécialisée ou non, publie de plus en plus d’informations diffusées par les entreprises sur leur performance et leur risque. Pourtant, bien que la quantité d’information croisse avec le temps, la question de sa qualité n’a fait l’objet d’aucune étude du législateur ou du régulateur financier. La présente revue de la littérature a pour objectif de présenter des résultats d’études sur le sujet. Celles-ci mettent en évidence que la lisibilité des documents comptables et financiers est très faible. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The financial and accounting information plays a growing role in society and the current economy. The press, whether specialized or not, publishes more and more information disseminated by firms on their performance and risk. Yet although the amount of information grows over time, the question of its quality has been no study of the legislature or the financial regulator. This literature review aims to present the results of studies on the subject. These studies show evidence that the readability of the accounting and financial documents is very low. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | langues de spécialité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | communication financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | lisibilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | specialized language |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial communication |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | readibility |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française de linguistique appliquée | XX | 2 | 2015-11-20 | p. 99-113 | 1386-1204 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-francaise-de-linguistique-appliquee-2015-2-page-99?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-francaise-de-linguistique-appliquee-2015-2-page-99?lang=fr&redirect-ssocas=7080</a> |
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