Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005
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Abstract
Suggested Citation
DOI: 10.1016/j.soctra.2005.06.002
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Cited by:
- Müller, Julian, 2014. "An accounting revolution? The financialisation of standard setting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 539-557.
- Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
- repec:dau:papers:123456789/14276 is not listed on IDEAS
- Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
- Samira Demaria & Frédéric Marty, 2007. "Financiarisation, Evaluation et Information Comptable : De la création de valeur aux IFRS," Post-Print halshs-00266259, HAL.
- Vanel, Grégory, 2008. "La normalisation financière internationale face à l’émergence de nouvelles autorités épistémiques américaines," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
- Baud, Céline & Chiapello, Eve, 2017. "Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 3-23.
- repec:dau:papers:123456789/6742 is not listed on IDEAS
- Lahille, Eric, 2014. "Le rôle du mode de régulation politique états-unien dans le déclenchement de la crise économique," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 16.
- Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print halshs-00266104, HAL.
- Chiapello, Eve & Medjad, Karim, 2009. "An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 448-468.
- repec:dau:papers:123456789/2091 is not listed on IDEAS
- Samira Demaria & Dominique Dufour, 2007. "Choix D'Options Comptables Lors De La Transition Aux Normes Ias/Ifrs," Post-Print halshs-00543071, HAL.
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Keywords
Capitalisme; Comptabilité; Normalisation; Institution; UE; Capitalism; Accounting; Standardisation; EU;All these keywords.
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