Les Cahiers de Recherche - HEC Paris
Huang DING, Herve STOLOWY and Michel TENENHAUS
The internationalization of financial statements presentation : an empirical study of french groups
Abstract: In a context of development of international capital
markets, it seems to be interesting to question the adaptation of French
groups to Anglo-American practices. The objective of the present paper is
to illustrate the evolution towards the Anglo-American standards through
the study of one aspect of the accounting methods: the financial statements
presentation. Based on a sample of large industrial groups over a ten-year
period, our survey confirms the trend.
Keywords: financial statements presentation; international accounting standards; IASC; international harmonisation; (follow links to similar papers)
JEL-Codes: G30; M40; (follow links to similar papers)
29 pages, May 6, 2001
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