CONTENUS INFORMATIONNELS DU RESULTAT NET ET DES CAPITAUX PROPRES : QUELLE PERTINENCE APRES L'INTRODUCTION DES NORMES IFRS : LE CAS DE LA FRANCE

Conference object, Preprint French OPEN
Saadi , Tayeb;
(2010)
  • Publisher: HAL CCSD
  • Subject: résultat net | investisseur | pertinence | accounting earnings,return,value relevance,investor,Equity,pertinence,investisseur,résultat net,rendement boursier,Capitaux propres | accounting earnings | value relevance | Equity | rendement boursier | investor | Capitaux propres | [SHS.GESTION] Humanities and Social Sciences/Business administration | [ SHS.GESTION ] Humanities and Social Sciences/Business administration | return

International audience; Since the advent of the International Financial Reporting Standards (IFRS) / International Accounting Standards (IAS), European companies have reported their consolidated financial statements according to shareholder (or investor) model. This new... View more
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