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Gestion Des Bénéfices - Une Vue d'Ensemble

Gestion Des Bénéfices - Une Vue d'Ensemble

          
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About the Book

La gestion des bénéfices est un phénomène d'information financière utilisé par les dirigeants pour masquer les véritables résultats financiers de l'entreprise que les parties prenantes devraient connaître. Les activités de gestion des bénéfices trouvent leur origine dans le conflit d'agence entre les dirigeants et les actionnaires externes d'une entreprise. Le développement et la croissance continus du marché des capitaux ont incité les investisseurs étrangers à placer leurs fonds en Inde. Les faillites d'entreprises détériorent gravement la confiance des investisseurs réels et potentiels dans le marché indien des capitaux. Il est donc absolument nécessaire d'asseoir la réputation de l'économie indienne au niveau international. Cet objectif peut être atteint en présentant une image fidèle des rapports financiers, ce qui garantit l'absence de chiffres manipulés et trompeurs dans les états financiers. La gestion des bénéfices sert de base aux actes opportunistes des dirigeants qui, à l'avenir, pourraient s'avérer frauduleux. Il est donc nécessaire de connaître les fondements de ces fraudes afin de pouvoir les contrôler. Dans cette optique, le présent ouvrage tente de donner un aperçu du concept de gestion des bénéfices, de ses motivations et de ses outils restrictifs.


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Product Details
  • ISBN-13: 9786207615933
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 620761593X
  • Publisher Date: 04 Jun 2024
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 109 gr


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