IDEAS home Printed from https://ideas.repec.org/p/log/wpaper/2003-1.html
   My bibliography  Save this paper

L'existence d'un référentiel comptable international reconnu réduit-il vraiment le vagabondage comptable ?

Author

Listed:
  • Elena Barbu

    (Laboratoire Orléanais de Gestion)

Abstract

On peut observer, depuis le milieu des années 80, que les grands groupes internationaux de l’Union Européenne pratiquent le « vagabondage comptable » en choisissant le référentiel le mieux approprié à leurs besoins, selon le marché où ils veulent être cotés. Dans une première partie, nous tenterons de mesurer ce vagabondage comptable et son évolution en utilisant la méthode statistique des normes vectorielles. Dans une seconde partie, nous nous poserons la question : le vagabondage comptable se poursuit-il avec la même ampleur au sein d’un même référentiel (celui de l’IASB) en raison des différentes options laissées à la discrétion des entreprises ?

Suggested Citation

  • Elena Barbu, 2003. "L'existence d'un référentiel comptable international reconnu réduit-il vraiment le vagabondage comptable ?," Working Papers 2003-1, Laboratoire Orléanais de Gestion - université d'Orléans.
  • Handle: RePEc:log:wpaper:2003-1
    as

    Download full text from publisher

    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2003-1.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Knights, David & Collinson, David, 1987. "Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 457-477, August.
    2. 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.
    3. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    4. Gérard Charreaux, 2002. "Variation sur le thème:"À la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise"," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 5-68, September.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:log:wpaper:2003-1. 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: (Philippe Paquet). General contact details of provider: http://edirc.repec.org/data/loorlfr.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.