The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups / L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale - cahier bilingue

Yuan Ding (), Hervé Stolowy () and Michel Tenenhaus ()
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Yuan Ding: CEIBS - Europe International Business School

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Abstract: In a context of development of international capital markets, it seems to be interesting to question the adaptation of French groups to Anglo-American practices. The objective of the present paper is to illustrate the evolution towards the Anglo-American standards through the study of one aspect of the accounting methods: the financial statements presentation. Based on a sample of large industrial groups over a ten-year period, our survey confirms the trend.

Keywords: FINANCIAL STATEMENTS PRESENTATION; INTERNATIONAL ACCOUNTING STANDARDS; IASC; INTERNATIONAL HARMONIZATION; PRESENTATION DES ETATS FINANCIERS; NORMES COMPTABLES INTERNATIONALES; HARMONISATION INTERNATIONALE (search for similar items in EconPapers)
Date: 2001-06-20
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Published in 2001

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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-00597016

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