IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00582729.html
   My bibliography  Save this paper

Le Vagabondage Comptable Normatif Existe-T-Il Toujours ?

Author

Listed:
  • Elena Barbu

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

On peut observer, depuis le milieu des années 80, que les grands groupes internationaux de l'Union Européenne pratiquent le " vagabondage comptable " en choisissant le référentiel le mieux approprié à leurs besoins, selon le marché où ils veulent être cotés. Dans une première partie, nous tenterons de mesurer ce vagabondage comptable et son évolution en utilisant la méthode statistique des normes vectorielles. Dans une seconde partie, nous nous poserons la question : le vagabondage comptable se poursuit-il avec la même ampleur au sein d'un même référentiel (celui de l'IASB) en raison des différentes options laissées à la discrétion des entreprises ?

Suggested Citation

  • Elena Barbu, 2003. "Le Vagabondage Comptable Normatif Existe-T-Il Toujours ?," Post-Print halshs-00582729, HAL.
    • Handle: RePEc:hal:journl:halshs-00582729
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582729
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00582729/document
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00582729. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.