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L'Internationalisation De La Presentation Des Etats Financiers Des Societes Françaises : Une Etude Empirique Longitudinale


Author Info

  • Yuan Ding

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

  • Hervé Stolowy

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

  • Michel Tenenhaus

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)


Dans un contexte de développement des marchés financiers internationaux, il est intéressant de s'interroger sur l'adaptation des grands groupes français aux pratiques comptables d'origine angloaméricaine. Nous réalisons une étude sur dix ans qui porte sur les méthodes de présentation des états financiers en France. L'étude constate une tendance à l'internationalisation, statistiquement significative, dans les pratiques des groupes français.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00584623.

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Date of creation: May 2001
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Publication status: Published - Presented, 22ÈME CONGRES DE L'AFC, 2001, France
Handle: RePEc:hal:journl:halshs-00584623

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Keywords: présentation des états financiers ; normes comptables internationales ; harmonisation internationale;


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  1. Colasse, Bernard, 1995. "25 ans de comptabilité générale... Une nouvelle naissance de la vieille discipline ?," Economics Papers from University Paris Dauphine 123456789/9450, Paris Dauphine University.
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