Work

The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation

Year: 2004

Type: article

Source: Critical Perspectives on Accounting

DOI: 10.1016/j.cpa.2003.08.011

Author: Philippe Touron

Institution: Ecole des Hautes Etudes Commerciales du Nord

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W1985407327

FWCI: 2.986

Cites: 52

Cited by: 116

Related to: 10