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The internationalization of financial statements presentation : an empirical study of french groups

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  • DING, Huang
  • STOLOWY, Herve
  • TENENHAUS, Michel

Abstract

In a context of development of international capital markets, it seems to be interesting to question the adaptation of French groups to Anglo-American practices. The objective of the present paper is to illustrate the evolution towards the Anglo-American standards through the study of one aspect of the accounting methods: the financial statements presentation. Based on a sample of large industrial groups over a ten-year period, our survey confirms the trend.

Suggested Citation

  • DING, Huang & STOLOWY, Herve & TENENHAUS, Michel, 2001. "The internationalization of financial statements presentation : an empirical study of french groups," HEC Research Papers Series 727, HEC Paris.
    • Handle: RePEc:ebg:heccah:0727
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    References listed on IDEAS

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    1. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, September.
    2. Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
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    More about this item

    Keywords

    financial statements presentation; international accounting standards; IASC; international harmonisation;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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