Diversity of IFRS adoption policies: Is financial harmonization possible? (notice n° 455187)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01782cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033454.0 |
| 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 | de Brébisson, Hélène |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Diversity of IFRS adoption policies: Is financial harmonization possible? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 26 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les IFRS ont été adoptées à travers le monde selon des politiques variées d’application optionnelle, obligatoire, restreinte ou générale : nous proposons une typologie des politiques d’adoption des normes internationales. Nous modélisons le choix de ces politiques en fonction des caractéristiques économiques et institutionnelles des pays à l’aide d’un logit multinomial non ordonné. Les résultats suggèrent des choix durables, déterminés notamment par des caractéristiques stables des pays. Cette situation réglementaire diversifiée peut expliquer l’hétérogénéité des pratiques des IFRS. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | IFRS were adopted worldwide through various kinds of policies: optional or mandatory application, for selected firms or all. We model the choice between these policies according to the countries’ economic and institutional characteristics using an unordered multinomial logistical regression. The policies appear to be long-term choices determined particularly by stable characteristics. This diversified legal situation may explain the heterogeneity in IFRS practice. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting policies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Alphonse, Pascal |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 24 | 2 | 2018-09-28 | p. 7-36 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2018-2-page-7?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2018-2-page-7?lang=en&redirect-ssocas=7080</a> |
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