The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999
Hervé Stolowy () and
No 762, Les Cahiers de Recherche from HEC Paris
French groups have the possibility to refer to International or American standards for their consolidation. The objective of this research paper is to focus on the choice made by the French 100 largest companies during the last fifteen years (1985-1999). In practice, apart from the French rules, three "alternative" references are found: IAS standards, "international principles" and US GAAP. The percentage of companies referring to alternative standards increased, in the first part of the period, and then decreased. Additionally, the proportion of French companies referring to US standards declined at the beginning of the period but started to rise in 1995. These phenomena are partly in opposition to the evolution of international accounting harmonization.
Keywords: France; Set of accounting standards; IASC; US GAAP; Consolidation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-his
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: http://EconPapers.repec.org/RePEc:ebg:heccah:0762
Access Statistics for this paper
More papers in Les Cahiers de Recherche from HEC Paris
Address: HEC Paris, 78351 Jouy-en-Josas cedex, France
Contact information at EDIRC.
Series data maintained by Sandra Dupouy ().