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Comparer, Une Mission Impossible ? Le Cas Iberia Et Air France

Author

Listed:
  • Bernard Chauveau

    (irgae - Centre de Recherche en controle et comptabilité internationale - Université Montesquieu - Bordeaux 4)

Abstract

De nombreux travaux analysent la comparabilité en en distinguant les causes de jure et de facto. Ce papier situe le problème côté utilisateur et tente de tester, sur un échantillon de deux entreprises espagnole et française, les défaillances éventuelles de la comparabilité pour s'interroger sur les améliorations éventuelles à apporter.

Suggested Citation

  • Bernard Chauveau, 2002. "Comparer, Une Mission Impossible ? Le Cas Iberia Et Air France," Post-Print halshs-00584456, HAL.
    • Handle: RePEc:hal:journl:halshs-00584456
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584456
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    References listed on IDEAS

    as
    1. Barrett, Me, 1976. "Financial-Reporting Practices - Disclosure And Comprehensiveness In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 10-26.
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