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La diversite comptable internationale et ses consequences: Une revue de la litterature

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Author Info
Raffournier, B.
Abstract

Les dernieres decennies ont ete marquees par une acceleration considerable des mouvements internationaux de capitaux. Le nombre d'entreprises ayant recours aux marches etrangers pour se procurer un epartie de leurs ressources financieres a en effet augmente dans des proportions importantes. Dans le meme temps, les investisseurs ont de plus en plus tendance a acquerir des titres de societe etrangeres afin de diversifier geographiquement leurs placements.

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Publisher Info
Paper provided by Ecole des Hautes Etudes Commerciales, Universite de Geneve- in its series Papers with number 98.23.

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Length: 45 pages
Date of creation: 1998
Date of revision:
Handle: RePEc:fth:ehecge:98.23

Contact details of provider:
Postal: Suisse; Ecole des Hautes Etudes Commerciales, Universite de Geneve, faculte des SES. 102 Bb. Carl-Vogt CH - 1211 Geneve 4, Suisse
Web page: http://www.hec.unige.ch/
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Related research
Keywords: COMPTABILITE ; CAPITAL;

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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This page was last updated on 2009-12-16.


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