The Internationalization of Financial Statements Presentation: An Empirical Study of French Companies (notice n° 454103)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01326cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032546.0 |
| 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 | Ding, Yuan |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Internationalization of Financial Statements Presentation: An Empirical Study of French Companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 72 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In a context of development of international capital markets, it seems interesting to consider the adaptation of Anglo-American practices by big European groups. The paper illustrates the evolution towards the Anglo-American standards through a study of the presentation of financial statements. Based on a sample of one hundred large French industrial and commercial groups over a ten-year period, and applying a logistic regression, our survey confirms the tendency for companies to use the Anglo-American standards. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial statements presentation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Stolowy, Hervé |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tenenhaus, Michel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 8 | 1 | 2002-03-01 | p. 45-68 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2002-1-page-45?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2002-1-page-45?lang=en&redirect-ssocas=7080</a> |
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