The internationalization of financial statements presentation : an empirical study of french groups
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- 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.
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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
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2002-12-02 (Accounting and Auditing)
- NEP-CFN-2002-12-02 (Corporate Finance)
- NEP-FIN-2002-12-02 (Finance)
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