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La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes

Author

Listed:
  • Isabelle Miroir Lair
  • Caroline André

    (UNIROUEN UFR Santé - UNIROUEN - UFR Santé - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université)

Abstract

Financial disclosure through IFRS is a mean to inform the stakeholders and to build confidence. But IFRS are substantial norms, based on accountants' or other's judgment. This freedom to decide does not come without consequences. Through a survey on the French listed companies we find out that internal information and external reporting present some forms of decoupling

Suggested Citation

  • Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.
    • Handle: RePEc:hal:journl:hal-01899785
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899785
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    References listed on IDEAS

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