The internationalization of financial statements presentation : an empirical study of french groups
AbstractIn 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.
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Bibliographic InfoPaper provided by HEC Paris in its series Les Cahiers de Recherche with number 727.
Length: 29 pages
Date of creation: 06 May 2001
Date of revision:
financial statements presentation; international accounting standards; IASC; international harmonisation;
Find related papers by JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2002-12-02 (Accounting & Auditing)
- NEP-ALL-2002-12-02 (All new papers)
- NEP-CFN-2002-12-02 (Corporate Finance)
- NEP-FIN-2002-12-02 (Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
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