European Business Schools Librarian's Group

Les Cahiers de Recherche,
HEC Paris

No 727: The internationalization of financial statements presentation : an empirical study of french groups

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.

Keywords: financial statements presentation; international accounting standards; IASC; international harmonisation

JEL-codes: G30; M40

29 pages, May 6, 2001

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