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La référence à des normes 'alternatives' par les grands groupes français : une étude empirique sur la période 1985-1999

Author

Listed:
  • 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)

  • Yuan Ding

    (CEIBS - Europe International Business School)

Abstract

Les groupes français ont la possibilité de se référer aux normes internationales ou américaines pour leur consolidation. L'objectif de cette recherche est d'étudier les choix effectués par les 100 plus grandes sociétés françaises au cours des quinze dernières années (1985-1999). Outre les normes françaises, trois référentiels " alternatifs " sont mentionnés : normes de l'IASC, " principes internationaux " et normes américaines. Le pourcentage des sociétés choisissant les normes alternatives augmente, pendant la première partie de la période, puis diminue. En outre, la proportion des sociétés françaises se référant au référentiel américain décline au début de la période mais commence à s'accroître en 1995. Ces phénomènes sont partiellement en opposition avec l'évolution de l'harmonisation comptable internationale.

Suggested Citation

  • Hervé Stolowy & Yuan Ding, 2002. "La référence à des normes 'alternatives' par les grands groupes français : une étude empirique sur la période 1985-1999," Working Papers hal-00593653, HAL.
    • Handle: RePEc:hal:wpaper:hal-00593653
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    1. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, September.
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