Advanced Search
MyIDEAS: Login

Covenants, Soft Law et Audit : l'adoption des normes internationales par deux entreprises nationalisées françaises en 1983

Contents:

Author Info

  • Philippe Touron

    (Rouen Business School - Rouen Business School)

Registered author(s):

    Abstract

    Cet article apporte un éclairage historique. Deux entreprises contrôlées par l'état français THOMSON SA et RENAULT ont publié des états consolidés conformes aux normes internationales en l'absence de toute contrainte légale ou statutaire. Si des besoins de financement ont déclenché l'adoption, des pressions normatives, imminence de la septième directive européenne et audit, expliquent la nature et le type de normes adoptées. Si l'impératif économique constitue le catalyseur de l'adoption, le choix effectif des normes de référence traduit une mise en conformité avec le référentiel légitime au moment du changement.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/87/PDF/Touron.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650587.

    as in new window
    Length:
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650587

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650587/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: IAS ; audit ; covenants ; soft law ; coûts d'agence;

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    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.:
    as in new window
    1. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650587

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.