Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels? Le cas des entreprises françaises cotées

Sandrine Boulerne () and Jean-Michel Sahut
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Sandrine Boulerne: VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours
Jean-Michel Sahut: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Date: 2010
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02099246v1
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2010, 16 (1), pp.7. ⟨10.3917/cca.161.0007⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02099246

DOI: 10.3917/cca.161.0007

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