L'Internationalisation comme variable de la divulgation d'informations comptables

Accounting literature suggests that internationalisation affects firm disclosure practices. As a matter of fact, at a transnational level, disclosure stakes emphasize the relativity of domestic practices. Furthermore, institutional mechanisms, that modify transnational firms disclosure, are also specific and not without consequences on the disclosure of exclusively national firms.

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Year of publication:	1996-05
Authors:	Michaïlesco, Céline
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	diffusion d'informations comptables \| Internationalisation

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Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011072401