La coopétition entre le FASB et l'IASB pour la normalisation comptable

Frédéric Le Roy (), Anne-Sophie Fernandez () and Françoise Platet-Pierrot ()
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Frédéric Le Roy: UM - Université de Montpellier, MRM-MS - Montpellier Research in Management - Management Stratégique - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier
Anne-Sophie Fernandez: UM - Université de Montpellier
Françoise Platet-Pierrot: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, UM - Université de Montpellier

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Date: 2018
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Published in Reporting Innovation et Société, EMS Management et Société, p. 63-81, 2018

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05474039

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