| 000 | 01069cam a2200193 4500500 | ||
|---|---|---|---|
| 005 | 20250119102106.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aSaghroun, Judith _eauthor |
| 245 | 0 | 0 | _aAccounting Earnings: The Conception of Standards Setters and Perception of Financial Analysts |
| 260 | _c2003. | ||
| 500 | _a32 | ||
| 520 | _aThe purpose of this research is to identify a possible expectation gap between the conception of income issuing from standards setters and its perception by financial analysts. Based on interviews, this qualitative study, with exploratory design, takes place in an eventful accounting context through next adoption of IAS standards by European quoted companies and the “revolutionsâ€? of American standardization. | ||
| 690 | _aaccounting standard | ||
| 690 | _aincome | ||
| 690 | _afinancial analysts | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 9 | 2 | 2003-06-01 | p. 81-108 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-2003-2-page-81?lang=en&redirect-ssocas=7080 |
| 999 |
_c410061 _d410061 |
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