L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?
This article seeks to explain whether the application of IAS/IFRS is a method of corporate governance or whether it is a method of governance at a global level. In the first part of our article, the results of a questionnaire conducted with the financial directors of companies from the CAC 40, Euronext 100 and Next 150 demonstrate that the application of IAS/IFRS was not made in response to corporate governance. In the second part of the article, an interpretative analysis of the economic, financial and political factors which influence companies, as well as an examination of the organizations involved in the application of international accounting standards, allows as to create an inductive model which demonstrates the weigh of global governance in the application of IAS/IFRS in the European Union.
|Date of creation:||27 May 2009|
|Date of revision:|
|Publication status:||Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00459791|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Peter Standish, 2003. "Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 186-210.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- Carol Adams & Pauline Weetman & Sidney Gray, 1993. "Reconciling national with international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 471-494.
- Shleifer, Andrei & Vishny, Robert W, 1997.
" A Survey of Corporate Governance,"
Journal of Finance,
American Finance Association, vol. 52(2), pages 737-83, June.
- Andrei Shleifer & Robert W. Vishny, 1995. "A Survey of Corporate Governance," Harvard Institute of Economic Research Working Papers 1741, Harvard - Institute of Economic Research.
- Andrei Shleifer & Robert W. Vishny, 1996. "A Survey of Corporate Governance," NBER Working Papers 5554, National Bureau of Economic Research, Inc.
When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00459791. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
If references are entirely missing, you can add them using this form.