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La politique fiscalo-comptable des entreprises françaises : une étude exploratoire

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  • Jean-Luc Rossignol

Abstract

The tax variable can act upon the establishment of the various accounting choices ; it permits to establish the firm?s tax and accounting policy. According to the results of our exploratory survey, the existence of such a policy can be justified by a particularly similar organization of the accounting and tax departments and by an essentially taxation perception of the individual accounts usefulness as well.

Suggested Citation

  • Jean-Luc Rossignol, 2002. "La politique fiscalo-comptable des entreprises françaises : une étude exploratoire," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 89-110.
    • Handle: RePEc:cai:accafc:cca_081_0089
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