Articles

L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale

H. STOLOWY, Y. DING, M. TENENHAUS

Comptabilité Contrôle Audit

May 2002, vol. 1, n°8, pp.45-68

Departments: Accounting & Management Control, GREGHEC (CNRS), Economics & Decision Sciences


In a context of development of international capital markets, it seems interesting to consider the adaptation of Anglo-American practices by big European groups. The paper illustrates the evolution towards the Anglo-American standards through a study of the presentation of financial statements. Based on a sample of one hundred large French industrial and commercial groups over a ten-year period, and applying a logistic regression, our survey confirms the tendency for companies to use the Anglo-American standards.


JavaScriptSettings