France

Corinne Bessieux-Ollier, Véronique Blum () and Élisabeth Walliser ()
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Corinne Bessieux-Ollier: Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Véronique Blum: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes
Élisabeth Walliser: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur, UniCA - Université Côte d'Azur, IAE Nice - Institut d'Administration des Entreprises - Nice - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur

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Date: 2023
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Published in Alberto Incollingo; Andrea Lionzo. The European Harmonisation of National Accounting Rules edited by A. Incollingo & A. Lionzo, SPRINGER, pp.65-98, 2023, SIDREA Series in Accounting and Business Administration, 978-3-031-42930-9. ⟨10.1007/978-3-031-42931-6_4⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-03893692

DOI: 10.1007/978-3-031-42931-6_4

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