Zobrazeno 1 - 2
of 2
pro vyhledávání: '"Rebai Azouz, Samah"'
Publikováno v:
Comptabilité et gouvernance
Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom
Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom
This study is particularly aims to measure the level of accounting conservatism and to identify the factors related to the characteristics of the firm that may affect the conditional conservatism. Based on a sample of 86 French firms which belong to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::474825ef7b4b6565690135e726990e6e
https://hal.archives-ouvertes.fr/hal-01901131/document
https://hal.archives-ouvertes.fr/hal-01901131/document
Autor:
Rebai Azouz, Samah
Publikováno v:
34ème congrès de l'AFC
Comptabilité sans Frontières...The French Connection
Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom
Comptabilité sans Frontières...The French Connection
Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom
CEOs of French companies must choose between capitalizing R&D as an asset on the balance sheet, or showing it as an expense on the income statement. Whether they opt for one or the other reflects two managerial strategies which are different but not
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::b6a734f29170250ef4ec18fd1f34351c
https://hal.archives-ouvertes.fr/hal-00996788/document
https://hal.archives-ouvertes.fr/hal-00996788/document