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The internationalization of financial statements presentation : an empirical study of french groups

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  • DING, Huang
  • STOLOWY, Herve
  • TENENHAUS, Michel

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.

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File URL: http://www.hec.fr/var/fre/storage/original/application/088094ecd4c7c712817a5459be8a706e.doc
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Bibliographic Info

Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 727.

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Length: 29 pages
Date of creation: 06 May 2001
Date of revision:
Handle: RePEc:ebg:heccah:0727

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Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
Web page: http://www.hec.fr/
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Keywords: financial statements presentation; international accounting standards; IASC; international harmonisation;

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  1. 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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