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La Mise En Equivalence (MEE) dans les comptes sociaux : analyse empirique du cas français et propositions normatives

Author

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  • Frédéric Pourtier

    (CRECCI - Centre de Recherche en Contrôle et Comptabilité Internationale - Université Montesquieu - Bordeaux 4)

  • Véronique Darmendrail

Abstract

This working paper sets out the preliminary research on determinants and value relevance of an unusual method in individual statements of holding companies : the equity method. This research will develop the normative and conceptual perspectives despite methodology complexity about data collection and treatment. We summarize our first investigations, difficulties, partial results and finally we give some examples of accounts using this accounting choice in France and the Netherlands.

Suggested Citation

  • Frédéric Pourtier & Véronique Darmendrail, 2018. "La Mise En Equivalence (MEE) dans les comptes sociaux : analyse empirique du cas français et propositions normatives," Post-Print hal-01907946, HAL.
    • Handle: RePEc:hal:journl:hal-01907946
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907946
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    References listed on IDEAS

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    1. Philippe Touron, 2000. "APPORTS ET LIMITES DE LA THEORIE INSTITUTIONNELLE DES ORGANISATIONS Etude de trois cas d'adoption de normes comptables internationales en France," Post-Print halshs-00587516, HAL.
    2. Missonier-Piera, Franck, 2007. "Reply to discussion of "Motives for fixed asset revaluation: An empirical analysis with Swiss data"," The International Journal of Accounting, Elsevier, vol. 42(2), pages 210-212.
    3. Christopher Nobes, 2002. "An Analysis of the International Development of the Equity Method," Abacus, Accounting Foundation, University of Sydney, vol. 38(1), pages 16-45, February.
    4. Aboody, David & Barth, Mary E. & Kasznik, Ron, 1999. "Revaluations of fixed assets and future firm performance: Evidence from the UK1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 149-178, January.
    5. Missonier-Piera, Franck, 2007. "Motives for fixed-asset revaluation: An empirical analysis with Swiss data," The International Journal of Accounting, Elsevier, vol. 42(2), pages 186-205.
    6. Jyrki Niskanen & Juha Kinnunen & Eero Kasanen, 1998. "A note on the information content of parent company versus consolidated earnings in Finland," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 31-40.
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