The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation

Philippe Touron ()
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Philippe Touron: UP1 UFR06 - Université Paris 1 Panthéon-Sorbonne - UFR Gestion & économie d'entreprise - UP1 - Université Paris 1 Panthéon-Sorbonne

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Date: 2005-08
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Published in Critical Perspectives On Accounting, 2005, 16 (6), pp.851-873. ⟨10.1016/j.cpa.2003.08.011⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03002955

DOI: 10.1016/j.cpa.2003.08.011

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