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L'existence d'un référentiel comptable international reconnu réduit-il vraiment le vagabondage comptable ?

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  • Elena Barbu

    (Laboratoire Orléanais de Gestion)

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    Abstract

    On peut observer, depuis le milieu des années 80, que les grands groupes internationaux de l’Union Européenne pratiquent le « vagabondage comptable » en choisissant le référentiel le mieux approprié à leurs besoins, selon le marché où ils veulent être cotés. Dans une première partie, nous tenterons de mesurer ce vagabondage comptable et son évolution en utilisant la méthode statistique des normes vectorielles. Dans une seconde partie, nous nous poserons la question : le vagabondage comptable se poursuit-il avec la même ampleur au sein d’un même référentiel (celui de l’IASB) en raison des différentes options laissées à la discrétion des entreprises ?

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    Bibliographic Info

    Paper provided by Laboratoire Orléanais de Gestion - université d'Orléans in its series Working Papers with number 2003-1.

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    Date of creation: 2003
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    Handle: RePEc:log:wpaper:2003-1

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    Keywords: Référentiel comptable; IASB; France; Harmonisation comptable internationale; Normes comptables internationales; Normes vectorielles; Vagabondage comptable;

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