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The influence of financial markets on accounting standards: A historical reading
[L’influence des marchés financiers sur la normalisation comptable : Une lecture historique]

Author

Listed:
  • Issam Benhayoun

    (ENCGF - Ecole Nationale de Commerce et de Gestion De Fès - USMBA - Université Sidi Mohamed Ben Abdellah)

  • M. Marghich Abdellatif

    (ENCGF - Ecole Nationale de Commerce et de Gestion De Fès - USMBA - Université Sidi Mohamed Ben Abdellah)

Abstract

Globalization of businesses and financial market have brought to light what is called nowadays International accounting standardization. The latter has seen the light since the initiative of Henry Benson to gather many countries around the world to prepare a core of accounting standards that could be possible to apply globally, or at least by countries who had participated in their preparation. The main purpose of this study is to analyze this phenomenon from a historical standpoint to help answer how international accounting standardization were developed and under which conditions. The main findings indicate that international accounting standardization was developed based on financial markets requirements and needs rather than purely accounting matters.

Suggested Citation

  • Issam Benhayoun & M. Marghich Abdellatif, 2020. "The influence of financial markets on accounting standards: A historical reading [L’influence des marchés financiers sur la normalisation comptable : Une lecture historique]," Post-Print halshs-02955580, HAL.
    • Handle: RePEc:hal:journl:halshs-02955580
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02955580
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    References listed on IDEAS

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    1. Camfferman, Kees & Zeff, Stephen A., 2015. "Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011," OUP Catalogue, Oxford University Press, number 9780199646319.
    2. Peter Walton, 2003. "La normalisation comptable internationale. Origine, pratiques et enjeux," Revue française de gestion, Lavoisier, vol. 147(6), pages 21-32.
    3. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-00783087, HAL.
    4. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-01853397, HAL.
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    More about this item

    Keywords

    accounting standards; IASB; IFRS; Harmonization; International standardization; Harmonisation; normalisation internationale; normes comptables;
    All these keywords.

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