Stakeholder Value: Towards an Operational Measure . . .

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Auteur

Gérard Charreaux

Date

2007

Discipline

Gestion et management

Type de document

Articles

Périmètre

Publications

Langue

Français

Identifiant

handle: 10670/1.z8lauw

Source

Accounting Auditing Control

Collection

Organisation

Licence

Cairn

Mots-clés En

stakeholder value contractual perspective of the firm financial diagnosis

Sujets proches En

Standard of value

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Gérard Charreaux, « Stakeholder Value: Towards an Operational Measure . . . », Accounting Auditing Control, ID : 10670/1.z8lauw

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Résumé 0

The purpose of this paper is to provide an operational measure of stakeholder value. This measure is illustrated by applying it to a certain number of European automobile firms. This application highlights the usefulness of this measure for making a financial diagnosis which improves the connection of the contractual perspective of the firm with the strategic approach.

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