LA LIBERTE D'APPRECIATION DE L'INFORMATION FINANCIERE INTRODUIT DU JEU DANS LES COMPTES

Isabelle Lair and Caroline André
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Caroline André: UNIROUEN UFR Santé - UNIROUEN - UFR Santé - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: Financial disclosure through IFRS is a mean to inform the stakeholders and to build confidence. But IFRS are substantial norms, based on accountants' or other's judgment. This freedom to decide does not come without consequences. Through a survey on the French listed companies we find out that internal information and external reporting present some forms of decoupling

Keywords: managerial accountancy; decoupling; IFRS; comptabilité de gestion; découplage (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899785
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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