Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance

Gaëlle Lenormand () and Lionel Touchais ()
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Gaëlle Lenormand: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Lionel Touchais: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Keywords: IAS/IFRS; impacts financiers; pertinence (search for similar items in EconPapers)
Date: 2009
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2009, 15 (2), pp.145-164

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00473495

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