| 000 | 01326cam a2200229 4500500 | ||
|---|---|---|---|
| 005 | 20250121032546.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aDing, Yuan _eauthor |
| 700 | 1 | 0 |
_a Stolowy, Hervé _eauthor |
| 700 | 1 | 0 |
_a Tenenhaus, Michel _eauthor |
| 245 | 0 | 0 | _aThe Internationalization of Financial Statements Presentation: An Empirical Study of French Companies |
| 260 | _c2002. | ||
| 500 | _a72 | ||
| 520 | _aIn 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. | ||
| 690 | _ainternational accounting standards | ||
| 690 | _aIASC | ||
| 690 | _ainternational harmonization | ||
| 690 | _afinancial statements presentation | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 8 | 1 | 2002-03-01 | p. 45-68 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-2002-1-page-45?lang=en&redirect-ssocas=7080 |
| 999 |
_c454103 _d454103 |
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