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Caractéristiques des conseils d’administration et conservatisme comptable

Caractéristiques des conseils d’administration et conservatisme comptable

Suleiman Salami

94,80 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Sociedad y cultura: general
ISBN:
9786209465475
94,80 €
IVA incluido
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Sobre IBD

La controverse persiste quant au rôle du conservatisme comptable dans l’information financière. La séparation entre propriété et gestion et la présence de créanciers entraînent une asymétrie d’information entre les parties prenantes d’une entreprise qui pratique un reporting conservateur. Cela a été un outil pour discipliner la gouvernance dans les entités corporatives. Le conservatisme comptable met donc fin à l’effondrement des entreprises multinationales grâce à une bonne gouvernance d’entreprise.

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