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Reports
The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups / L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale - cahier bilingue
Abstract : In a context of development of international capital markets, it seems to be interesting to question the adaptation of French groups to Anglo-American practices. The objective of the present paper is to illustrate the evolution towards the Anglo-American standards through the study of one aspect of the accounting methods: the financial statements presentation. Based on a sample of large industrial groups over a ten-year period, our survey confirms the trend.
https://hal-hec.archives-ouvertes.fr/hal-00597016
Contributor : Antoine Haldemann <>
Submitted on : Monday, May 30, 2011 - 7:38:54 PM
Last modification on : Thursday, January 11, 2018 - 6:19:32 AM
Contributor : Antoine Haldemann <>
Submitted on : Monday, May 30, 2011 - 7:38:54 PM
Last modification on : Thursday, January 11, 2018 - 6:19:32 AM