The internationalization of financial statements presentation: an empirical study of french groups

Huang Ding, Hervé Stolowy () and Michel Tenenhaus

No 727, HEC Research Papers Series from HEC Paris

Abstract: In a context of development of international capital markets, it seems to be interesting to question the adaptation of French groups to Anglo-American practices. The objective of the present paper is to illustrate the evolution towards the Anglo-American standards through the study of one aspect of the accounting methods: the financial statements presentation. Based on a sample of large industrial groups over a ten-year period, our survey confirms the trend.

Keywords: financial statements presentation; international accounting standards; IASC; international harmonisation (search for similar items in EconPapers)
JEL-codes: G30 M40 (search for similar items in EconPapers)
Pages: 29 pages
Date: 2001-05-06
New Economics Papers: this item is included in nep-acc, nep-cfn and nep-fin
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0727

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