Diffusion mondiale des IFRS. Harmonisation des pratiques comptables ou recherche de légitimité institutionnelle ?

Françoise Platet-Pierrot () and Trabelsi Raoudha ()
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Françoise Platet-Pierrot: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, UM - Université de Montpellier
Trabelsi Raoudha: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Date: 2018
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Published in Reporting Innovation et Sociétés, EMS Management et Société, p. 41-62, 2018

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