L'harmonisation comptable internationale: d'un vagabondage comptable à l'autre

Elena Barbu

ACCRA, 2004, vol. 10, issue 1, 37-61

Abstract: We can observe, from the middle of the 80s, that the big international groups of the European Union have been practicing the ?standards shopping? by choosing the standards the most suited to their need, according to the market they wanted to be quoted on. In the first part of this study, we shall attempt to measure this ?standards shopping? and its evolution from 1985 till 1999 by using the vector norms. In the second part, we shall ask the question if the accounting wandering does not always survive with the same dimension within the standards of the same referential (that of the IASB) because of various options left with the discretion of companies.

Keywords: international accounting harmonization; accounting standards; international accounting standards; France; standards shopping (search for similar items in EconPapers)
Date: 2004
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