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Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case

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  • Peter Standish
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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/1467-6281.00126
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    Bibliographic Info

    Article provided by Accounting Foundation, University of Sydney in its journal Abacus.

    Volume (Year): 39 (2003)
    Issue (Month): 2 ()
    Pages: 186-210

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    Handle: RePEc:bla:abacus:v:39:y:2003:i:2:p:186-210

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072

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    Cited by:
    1. Carmen-Alexandra Baltariu & Andreea Cirstea, 2012. "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1.
    2. Bernard Colasse & Peter Standish, 2004. "The Development and Decline of Law in French Accounting Regulation," Journal of Management and Governance, Springer, vol. 8(4), pages 407-429, October.
    3. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    4. Apostolos A. Ballas & Despina Skoutela & Christos A. Tzovas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 931-948, November.
    5. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2010. "Les Acteurs De La Normalisation Comptable Internationale: Une Communaute Epistemique ?," Post-Print hal-00479522, HAL.
    6. Elena Barbu & C. Richard Baker, 2009. "L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?," Post-Print halshs-00459791, HAL.

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