The Firm, Accounting and Law: stakes, risks and prospects in terms of the “Pacte” law (notice n° 547751)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01228cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121114931.0 |
| 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 | Bourgeois, Clémentine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Firm, Accounting and Law: stakes, risks and prospects in terms of the “Pacte” law |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 69 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | After Pacte Law publication, will the shareholder vision of governance conveyed by IFRS change? By paving the way for an extended governance model, the Pacte law and the different previous reports restore the social and societal role of a company. Following its own objectives, the company embodies an “object of collective interest” (Notat & Sénard, 2018). |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | civil code |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | company |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | civil code |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | company |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ouvrard, Stéphane |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | o 139 | 4 | 2020-12-24 | p. 137-167 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-4-page-137?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-4-page-137?lang=en&redirect-ssocas=7080</a> |
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