Loading...
Please wait, while we are loading the content...
Similar Documents
La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes
| Content Provider | Semantic Scholar |
|---|---|
| Author | Lair, Isabelle Miroir André, Caroline |
| Copyright Year | 2014 |
| Abstract | Financial disclosure through IFRS is a mean to inform the stakeholders and to build confidence. But IFRS are substantial norms, based on accountants' or other's judgment. This freedom to decide does not come without consequences. Through a survey on the French listed companies we find out that internal information and external reporting present some forms of decoupling |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://hal.archives-ouvertes.fr/hal-01899785/file/soumission-23-03-2014_19-14-07.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |