Regulatory flexibility and management opportunism in the choice of alternative accounting standards: An illustration based on large French groups

International Journal of Accounting

Volumn 38, Issue 2, 2003, Pages 195-213

  Stolowy, Hervé ^a   Ding, Yuan ^a  

^a HEC PARIS   (France)

Author keywords

Accounting harmonization; Alternative standards; France; International accounting standards

Indexed keywords

EID: 0037970117     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0020-7063(03)00022-0     Document Type: Article

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