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Comparer, Une Mission Impossible ? Le Cas Iberia Et Air France

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Author Info

  • Bernard Chauveau

    (irgae - Centre de Recherche en controle et comptabilité internationale - Université Bordeaux IV)

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    Abstract

    De nombreux travaux analysent la comparabilité en en distinguant les causes de jure et de facto. Ce papier situe le problème côté utilisateur et tente de tester, sur un échantillon de deux entreprises espagnole et française, les défaillances éventuelles de la comparabilité pour s'interroger sur les améliorations éventuelles à apporter.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/56/PDF/CHAUVEAU.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584456.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584456

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584456/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Comparabilité; Normes espagnoles; Normes internationales;

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