Le résultat comptable: conception par les normalisateurs et perception par les analystes financiers

Judith Saghroun

ACCRA, 2003, vol. 9, issue 2, 81-108

Abstract: The purpose of this research is to identify a possible expectation gap between the conception of income issuing from standards setters and its perception by financial analysts. Based on interviews, this qualitative study, with exploratory design, takes place in an eventful accounting context through next adoption of IAS standards by European quoted companies and the ?revolutions? of American standardization.

Keywords: financial analysts; accounting standard; income (search for similar items in EconPapers)
Date: 2003
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