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Discussion de « La crise de la normalisation comptable internationale, une crise intellectuelle »
5 references·1 citing·24 second hop
Discussion de « La crise de la normalisation comptable internationale, une crise intellectuelle » (2011)Discussion de « La crise de la normalisat…Normalisation comptable internationale : le retour du politique ? (2010)Normalisation comptable inter…Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger (2009)Fair Value Accounting and the…Les oppositions françaises à l'adoption des IFRS : examen critique et tentative d'explication (2007)Les oppositions françaises à …Transformation des conventions comptables, transformation de la représentation de l'entreprise (2005)Transformation des convention…Les normes comptables internationales, instruments du capitalisme financier (2005)Les normes comptables interna…Classification of Intangibles (2001)Classification of IntangiblesInternational Accounting and Multinational Enterprises (1981)International accounting (1987)Comparative International Accounting (2003)Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work (1974)Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)The relevance of the value-relevance literature for financial accounting standard setting (2001)The politics of accounting standard-setting: A review of empirical research (2013)“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting (2014)Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models (2018)The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of Increased Disclosure (2000)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)IFRS Consequences on Accounting Conservatism within Europe (2010)IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter? (2011)The Impact of IFRS Adoption on Accounting Conservatism in the European Union (2016)Financial accounting: In communicating reality, we construct reality (1988)The FASB's conceptual framework, financial accounting and the maintenance of the social world (1991)Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005 (2005)Les acteurs de la normalisation comptable internationale : une communauté épistémique ? (2012)Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB (2012)Articulating accounting principles (2016)Une privatisation inédite de la norme : le cas de la politique comptable européenne (2007)The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting) (2014)Agriculture as an asset class: reshaping the South African farming sector (2016)
this work references cited by second hop

References

  • 2009Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger130 cited
  • 2005Les normes comptables internationales, instruments du capitalisme financier68 cited
  • 2010Normalisation comptable internationale : le retour du politique ?61 cited
  • 2007Les oppositions françaises à l'adoption des IFRS : examen critique et tentative d'explication33 cited
  • 2005Transformation des conventions comptables, transformation de la représentation de l'entreprise13 cited

Cited by

  • 2001Classification of Intangibles12 cited

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