L'application généralisée des IAS/IFRS: outil de gouvernance d'entreprise ou de gouvernance mondiale?

E. Barbu and C. Richard Baker
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E. Barbu: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
C. Richard Baker: School of Business - Adelphi University

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Keywords: IAS/IFRS; gouvernance d'entreprise; gouvernance mondiale (search for similar items in EconPapers)
Date: 2009-05-27
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Published in 30e Congrès de l'Association Francophone de Comptabilité, May 2009, Strasbourg, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00528901

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