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L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?

Author

Listed:
  • Elena Barbu

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • C. Richard Baker

    (School of Business - Adelphi University)

Abstract

This article seeks to explain whether the application of IAS/IFRS is a method of corporate governance or whether it is a method of governance at a global level. In the first part of our article, the results of a questionnaire conducted with the financial directors of companies from the CAC 40, Euronext 100 and Next 150 demonstrate that the application of IAS/IFRS was not made in response to corporate governance. In the second part of the article, an interpretative analysis of the economic, financial and political factors which influence companies, as well as an examination of the organizations involved in the application of international accounting standards, allows as to create an inductive model which demonstrates the weigh of global governance in the application of IAS/IFRS in the European Union.

Suggested Citation

  • Elena Barbu & C. Richard Baker, 2009. "L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?," Post-Print halshs-00459791, HAL.
    • Handle: RePEc:hal:journl:halshs-00459791
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459791
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    References listed on IDEAS

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    5. Christian Hoarau, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 217-233.
    6. Peter Standish, 2003. "Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 186-210, June.
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