La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance aux marchés financiers à la suite des crises de 2008 financières et boursières
[The need for global adoption and adaptation of International Financial Reporting Standards: post Enron consequences and the restoration of confidence to capital markets following the 2008 financial and stock market crises]
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References listed on IDEAS
- Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-681, June.
- Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
- Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
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Keywordsvalue relevance; conservatism; capital markets; transparency; disclosure; comparability; consistency; accounting information; IFRS adoption ; mark to market accounting; IAS 32; IAS 39; financial instruments; fair value accounting; off balance sheet instruments;
- K2 - Law and Economics - - Regulation and Business Law
- C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- G01 - Financial Economics - - General - - - Financial Crises
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