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La diversite comptable internationale et ses consequences: Une revue de la litterature

Author

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  • Raffournier, B.

Abstract

Les dernieres decennies ont ete marquees par une acceleration considerable des mouvements internationaux de capitaux. Le nombre d'entreprises ayant recours aux marches etrangers pour se procurer un epartie de leurs ressources financieres a en effet augmente dans des proportions importantes. Dans le meme temps, les investisseurs ont de plus en plus tendance a acquerir des titres de societe etrangeres afin de diversifier geographiquement leurs placements.

Suggested Citation

  • Raffournier, B., 1998. "La diversite comptable internationale et ses consequences: Une revue de la litterature," Papers 98.23, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
  • Handle: RePEc:fth:ehecge:98.23
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    More about this item

    Keywords

    COMPTABILITE ; CAPITAL;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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