@inproceedings{mard:halshs-00525427, TITLE = {{Les strat{\'e}gies comptables entourant un changement de dirigeant en France}}, AUTHOR = {Mard, Yves and Marsat, Sylvain}, URL = {https://shs.hal.science/halshs-00525427}, BOOKTITLE = {{LA COMPTABILITE, LE CONTR{\^O}LE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE}}, ADDRESS = {France}, PAGES = {CD Rom}, YEAR = {2008}, MONTH = May, KEYWORDS = {Changements de dirigeant ; gestion du r{\'e}sultat ; d{\'e}part planifi{\'e} ; d{\'e}part forc{\'e}}, PDF = {https://shs.hal.science/halshs-00525427/file/p44.pdf}, HAL_ID = {halshs-00525427}, HAL_VERSION = {v1}, }