2010
HAL-SHS : droit et gestion
Archives ouvertes
Centre pour la communication scientifique directe
info:eu-repo/semantics/OpenAccess
Charles Piot et al., « IFRS consequences on accounting conservation within Europe », HAL-SHS : droit et gestion, ID : 10670/1.bp8w6r
We investigate the effects of mandatory IRS adoption in th EU on accounting conversation, an essential feature of earning quality, and the way large audit firms(big 4) interact with it.