000			01568cam a2200301 4500500
005			20250112053200.0
041			_afre
042			_adc
100	1	0	_aMiroir-Lair, Isabelle _eauthor
700	1	0	_a Fimbel, Éric _eauthor
700	1	0	_a Jardat, Rémi _eauthor
245	0	0	_aBudget plasticity in listed companies: challenging the usefulness and credibility of the tool and its uses
260			_c2015.
500			_a25
520			_aCompany 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.
690			_aaccountability
690			_abudget
690			_apublicly traded companies
690			_aplasticity
690			_adislocation
690			_aaccountability
690			_abudget
690			_apublicly traded companies
690			_aplasticity
690			_adislocation
786	0		_nRecherches en Sciences de Gestion | 107 | 2 | 2015-11-20 | p. 87-109 | 2259-6372
856	4	1	_uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2015-2-page-87?lang=en
999			_c209436 _d209436