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L'Internationalisation De La Presentation Des Etats Financiers Des Societes Françaises : Une Etude Empirique Longitudinale

Author

Listed:
  • Yuan Ding

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Hervé Stolowy

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Michel Tenenhaus

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Dans un contexte de développement des marchés financiers internationaux, il est intéressant de s'interroger sur l'adaptation des grands groupes français aux pratiques comptables d'origine angloaméricaine. Nous réalisons une étude sur dix ans qui porte sur les méthodes de présentation des états financiers en France. L'étude constate une tendance à l'internationalisation, statistiquement significative, dans les pratiques des groupes français.

Suggested Citation

  • Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2001. "L'Internationalisation De La Presentation Des Etats Financiers Des Societes Françaises : Une Etude Empirique Longitudinale," Post-Print halshs-00584623, HAL.
    • Handle: RePEc:hal:journl:halshs-00584623
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584623
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    References listed on IDEAS

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