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| Author: | Stolowy, H. Ding, Y. |
| Title: | Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups |
| Journal: | International Journal of Accounting
2003 : VOL. 38:2, p. 195-213 |
| Index terms: | Accounting standards International accounting Regulations France |
| Language: | eng |
| Abstract: | French groups are entitled to refer to international or American standards for their consolidation due to the flexibility of domestic accounting regulations. This paper focuses on the choices made by the 100 largest French companies during the last 16 years (1985-2000). Apart from the French rules, three "alternative" sets of standards are used in practice: the International Accounting Standards (IAS), "international principles", and the U.S. GAAP. |
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