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The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999

Hervé Stolowy () and Yuang Ding

No 762, Les Cahiers de Recherche from HEC Paris

Abstract: French groups have the possibility to refer to International or American standards for their consolidation. The objective of this research paper is to focus on the choice made by the French 100 largest companies during the last fifteen years (1985-1999). In practice, apart from the French rules, three "alternative" references are found: IAS standards, "international principles" and US GAAP. The percentage of companies referring to alternative standards increased, in the first part of the period, and then decreased. Additionally, the proportion of French companies referring to US standards declined at the beginning of the period but started to rise in 1995. These phenomena are partly in opposition to the evolution of international accounting harmonization.

Keywords: France; Set of accounting standards; IASC; US GAAP; Consolidation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-his
Date: 2002-04-18
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