TY  - BOOK
AU  - Miroir-Lair,Isabelle
AU  -  Fimbel,Éric
AU  -  Jardat,Rémi
TI  - Budget plasticity in listed companies: challenging the usefulness and credibility of the tool and its uses
PY  - 2015///.
							
N1  - 25
N2  - 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
UR  - https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2015-2-page-87?lang=en
ER  -