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Crise financière et réformes comptables au Japon : le problème des survaleurs

Author

Listed:
  • Clemence Garcia

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Sur fond de crise financière, les normes comptables japonaises, et notamment celles concernant le traitement du goodwill, ont été plusieurs fois remaniées au cours des dernières années. Cette étude se propose de montrer l'impact de la mondialisation et d'une harmonisation internationale induite par les difficultés économiques du Japon dans ce processus.

Suggested Citation

  • Clemence Garcia, 2004. "Crise financière et réformes comptables au Japon : le problème des survaleurs," Post-Print halshs-00593098, HAL.
    • Handle: RePEc:hal:journl:halshs-00593098
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593098
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