Les motivations au découplage, au-delà la seule quête de légitimité; L'exemple de l'introduction de l'IFRS 8

Dragos Zelinschi (), Yves Levant and Nicolas Berland
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Dragos Zelinschi: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Yves Levant: SKEMA Business School - SKEMA Business School
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Date: 2013
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Published in Finance Contrôle Stratégie, 2013, 16 (1)

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