ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
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- Aldo Levy & Duc Khong & Mohamed El Hedi Arouri, 2010. "ROE and value creation under IAS-IFRS: evidence of discordance from French firms," Post-Print halshs-01278655, HAL.
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More about this item
KeywordsIAS/IFRS; Return on equity; Financial leverage;
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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