La certitude de l'incertitude au cœur des normes comptables internationales: une étude expérimentale et linguistique

Véronique Blum () and Pierre-Emmanuel Thérond
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Véronique Blum: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Keywords: IFRS; language; uncertainty terms; ambiguity; risk (search for similar items in EconPapers)
Date: 2019-11-29
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Published in 100 % Actuaires, Institut des Actuaires, Nov 2019, Paris, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02387303

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