| 000 | 01228cam a2200289 4500500 | ||
|---|---|---|---|
| 005 | 20250121114931.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aBourgeois, Clémentine _eauthor |
| 700 | 1 | 0 |
_a Ouvrard, Stéphane _eauthor |
| 245 | 0 | 0 | _aThe Firm, Accounting and Law: stakes, risks and prospects in terms of the “Pacte” law |
| 260 | _c2020. | ||
| 500 | _a69 | ||
| 520 | _aAfter 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 | _acivil code | ||
| 690 | _aIFRS | ||
| 690 | _agovernance | ||
| 690 | _aaccounting | ||
| 690 | _acompany | ||
| 690 | _acivil code | ||
| 690 | _aIFRS | ||
| 690 | _agovernance | ||
| 690 | _aaccounting | ||
| 690 | _acompany | ||
| 786 | 0 | _nRecherches en Sciences de Gestion | o 139 | 4 | 2020-12-24 | p. 137-167 | 2259-6372 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2020-4-page-137?lang=en&redirect-ssocas=7080 |
| 999 |
_c547751 _d547751 |
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