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L'existence d'un référentiel comptable international reconnu réduit-il vraiment le vagabondage comptable ?

Author

Listed:
  • Elena Barbu

    (Laboratoire Orléanais de Gestion)

Abstract

On peut observer, depuis le milieu des années 80, que les grands groupes internationaux de l’Union Européenne pratiquent le « vagabondage comptable » en choisissant le référentiel le mieux approprié à leurs besoins, selon le marché où ils veulent être cotés. Dans une première partie, nous tenterons de mesurer ce vagabondage comptable et son évolution en utilisant la méthode statistique des normes vectorielles. Dans une seconde partie, nous nous poserons la question : le vagabondage comptable se poursuit-il avec la même ampleur au sein d’un même référentiel (celui de l’IASB) en raison des différentes options laissées à la discrétion des entreprises ?

Suggested Citation

  • Elena Barbu, 2003. "L'existence d'un référentiel comptable international reconnu réduit-il vraiment le vagabondage comptable ?," Working Papers 2003-1, Laboratoire Orléanais de Gestion - université d'Orléans.
    • Handle: RePEc:log:wpaper:2003-1
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    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2003-1.pdf
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    References listed on IDEAS

    as
    1. Blake, John & Fortes, Hilary & Gowthorpe, Catherine & Paananen, Mari, 1999. "Implementing the EU accounting directives in Sweden -- practitioners' views," The International Journal of Accounting, Elsevier, vol. 34(3), pages 421-438, August.
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