Accounting classification and the international harmonisation debate -- an empirical investigation
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- Christophe Belleval & Carine Boiteau, 2006. "Une Interpretation De L'Influence Potentielle Des Normes Ifrs Sur Les Entreprises Françaises Au Travers Des Theories Performatives Du Langage," Post-Print halshs-00558427, HAL.
- Nobes, Christopher, 2004. "On accounting classification and the international harmonisation debate," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 189-200, February.
- Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
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- Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005.
"Why do national GAAP differ from IAS? The role of culture,"
The International Journal of Accounting,
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- Yuan Ding & Hervé Stolowy & Thomas Jeanjean, 2005. "Why Do National GAAP Differ from IAS ? The Role of Culture," Post-Print halshs-00006343, HAL.
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- d'Arcy, Anne, 2004. "Accounting classification and the international harmonisation debate: a reply to a comment," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 201-206, February.
- Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.
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