Renouncing the International Financial Reporting Standards: A Contribution to the Debate on Systematic Benefits of the IFRS (notice n° 208978)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01315cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112053057.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bessieux-Ollier, Corinne |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Renouncing the International Financial Reporting Standards: A Contribution to the Debate on Systematic Benefits of the IFRS |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 100 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article contributes to the controversy surrounding the benefits of the IFRS. In particular, it focuses on the motivations of the French firms that chose to abandon the IFRS after their transfer from Euronext to Alternext. The results of our study reveal that returning to the French standards is experienced as a relief and a gain in autonomy and stability. The choice was based on a combination of opportunities and can be qualified as “emotional”. These companies experienced the IFRS as a constraint and acknowledge their nostalgia for the French standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS – Alternext – accounting standard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS – Alternext – accounting standard |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Walliser, Élisabeth |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 118 | 1 | 2017-08-22 | p. 45-64 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2017-1-page-45?lang=en">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2017-1-page-45?lang=en</a> |
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