Lecture multi-théorique de la période de transition aux normes IAS/IFRS : une analyse lexicale de la communication financière
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References listed on IDEAS
- Franck Missonier-Piera, 2004. "Economic Determinants of Multiple Accounting Method Choices in a Swiss Context," Post-Print hal-02311733, HAL.
- Frazier, Kb & Ingram, Rw & Tennyson, Bm, 1984. "A Methodology For The Analysis Of Narrative Accounting Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 318-331.
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Cited by:
- Kamal Anouar, 2013. "L'Exces De Confiance Des Dirigeants Et La Decision De Distribution De Dividendes : Une Analyse Lexicale," Working Papers halshs-00797635, HAL.
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Keywords
normes comptables IAS/IFRS; première adoption; théorie positive de la comptabilité; théorie des conventions; théorie néo-institutionnelle;All these keywords.
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