Huang DING , Herve STOLOWY and Michel TENENHAUS
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.
29 pages, May 6, 2001
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