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L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?

  • Elena Barbu

    (CERAG - Centre d'études et de recherches appliquées à la gestion - Grenoble 2 UPMF - Université Pierre Mendès France - CNRS)

  • C. Richard Baker

    (School of Business - Adelphi University)

Registered author(s):

    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.

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    File URL: https://halshs.archives-ouvertes.fr/halshs-00459791/document
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    Paper provided by HAL in its series Post-Print with number halshs-00459791.

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    Date of creation: 27 May 2009
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    Publication status: Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009
    Handle: RePEc:hal:journl:halshs-00459791
    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/

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    1. 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.
    2. Shleifer, Andrei & Vishny, Robert W, 1997. " A Survey of Corporate Governance," Journal of Finance, American Finance Association, vol. 52(2), pages 737-83, June.
    3. 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.
    4. 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.
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