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Actes d'une conférence (2008), Proceedings of the American Accounting Association - Annual Meeting 2008, American Accounting Association (AAA)

Mandatory Transition to IFRS: Value Relevance and Earnings Management

CAPKUN V., JENY Anne, JEANJEAN Thomas, WEISS L.

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CAPKUN, V., JENY, A., JEANJEAN, T. and WEISS, L. (2008). Mandatory Transition to IFRS: Value Relevance and Earnings Management. In: Proceedings of the American Accounting Association - Annual Meeting 2008. American Accounting Association (AAA).

Mots clés : #Discrétion-des-managers, #Gestion-du-résultat, #IFRS, #Pertinence, #Value-relevance