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L'information différentielle : une solution à la surabondance des normes ?

Author

Listed:
  • Benoit Lavigne

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

  • Jocelyne Gosselin

    (INRPME - Institut de recherche sur les PME - UQTR - Université du Québec à Trois-Rivières)

Abstract

La présente étude empirique questionne l'efficacité du principe de l'information différentielle adoptée au Canada. Une analyse de contenu des états financiers d'un échantillon aléatoire de 240 PME québécoises, permet notamment de constater la fréquence d'utilisation de ce principe, à la lumière de certaines caractéristiques des entreprises.

Suggested Citation

  • Benoit Lavigne & Jocelyne Gosselin, 2004. "L'information différentielle : une solution à la surabondance des normes ?," Post-Print halshs-00594008, HAL.
    • Handle: RePEc:hal:journl:halshs-00594008
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594008
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