Système d'information comptable et second marché
Institution:
Paris 13Disciplines:
Directors:
Abstract EN:
At a time when the financial markets are going through an imprece deted phase of developement it was interesting to analyse the quali ty of accounting and financial information comming from companies and markets to those interested. Having the main market running parrallel to the comtartment set up in 1983 (the second marche) led to believe that the firts would have an advantage over the second. Statistical analysis surprisingly show that both markets issue the same quality of information although the second market has a slight advantage compared to the main market. This study shows that the quality of accounting and financial information relaered from the companies in each compartment is on the whole inadequate. T6he progress expected is based on the existing contributions as well as those of the existing contributions as well as those of the futur desired by the legislative body in the different instances. A doubt remains about the contribution of the a e4xisting form of the accounting information system. It appears that the improvements which the system could be subject to remaine foundamentally restricted.
Abstract FR:
A l heure ou les marches financiers connaissent un developpement sans precedent il etait interessant d analyser la qualite de l informa tion comptable et financiere delivree par les entreprises de ces marches a destination des parties prenantes. La mise en parallele du marche principal (la cote officielle) et du dernier compartiment cree en 1983 (le second marche) laissait presager un avantage a priori lo gique du premier sur le second. L analyse sta2tistique indique que contre toute attente ces deux marches delivrent une information de qualite egale avec toutefois un leger avantage au second marche rela tivement a la cote officielle. Cette etude revele que la qualite de l information comptable et fi nanciere delivree par les entreprises des deux compartiments est glo balement insuffisante. Les progres attendus se fondent sur les con tributions actuelles et futures souhaitees par le legislateur et les differentes instances. Demeure l interrogation relative aux efforts du systeme d information comptable dans sa forme actuelle. Il semble que les ameliorations dont ce systeme peut etre l objet demeurent fondamentalement limitees. La necessite du recours a un autre systeme comptable compatible avec les exigences d aujourd hui et celles de demain ne semble plus constituer