Ding, Yuan <br/><br/>
The Internationalization of Financial Statements Presentation: An Empirical Study of French Companies 

 -  2002.<br/>							 
<br/><br/> 72 
<br/><br/> 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.