The Firm, Accounting and Law: stakes, risks and prospects in terms of the “Pacte” law
Type de matériel :
TexteLangue : français Détails de publication : 2020.
Sujet(s) : Ressources en ligne : Abrégé : 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).
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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).
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