L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale

Yuan Ding, Hervé Stolowy () and Michel Tenenhaus

ACCRA, 2002, vol. 8, issue 1, 45-68

Abstract: In 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.

Keywords: financial statements presentation; international accounting standards; IASC; international harmonization (search for similar items in EconPapers)
Date: 2002
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Working Paper: L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE (2001)
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