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L'harmonisation comptable internationale : d'un vagabondage comptable à l'autre

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  • Elena Barbu

Abstract

We can observe, from the middle of the 80s, that the big international groups of the European Union have been practicing the ?standards shopping? by choosing the standards the most suited to their need, according to the market they wanted to be quoted on. In the first part of this study, we shall attempt to measure this ?standards shopping? and its evolution from 1985 till 1999 by using the vector norms. In the second part, we shall ask the question if the accounting wandering does not always survive with the same dimension within the standards of the same referential (that of the IASB) because of various options left with the discretion of companies.

Suggested Citation

  • Elena Barbu, 2004. "L'harmonisation comptable internationale : d'un vagabondage comptable à l'autre," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 37-61.
    • Handle: RePEc:cai:accafc:cca_101_0037
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    Cited by:

    1. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    2. Elena Barbu, 2006. "L'application des normes IAS/IFRS par les entreprises françaises cotées : une décision sous influence institutionnelle," Post-Print halshs-00548117, HAL.

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