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Covenants, Soft Law et Audit : l'adoption des normes internationales par deux entreprises nationalisées françaises en 1983

Author

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  • Philippe Touron

    (Pôle de Recherche - Rouen Business School - Rouen Business School)

Abstract

This article gives an historical lighting. Two state-owned companies THOMSON SA and RENAULT published consolidated financial in conformity with international accounting GAAP without any legal constraint. If funds' needs trigger the adoption, but normative pressures, the upcoming seventh European directive and the certification by Big Eights, explain the GAAP chosen. Economical imperative give the motivation of adoption, the effective choice of GAAP is used to be compliant with the GAAP which are legitimate at the time of switching.

Suggested Citation

  • Philippe Touron, 2011. "Covenants, Soft Law et Audit : l'adoption des normes internationales par deux entreprises nationalisées françaises en 1983," Post-Print hal-00650587, HAL.
    • Handle: RePEc:hal:journl:hal-00650587
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650587
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    References listed on IDEAS

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    1. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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