Pour une vraie gouvernance mondiale des normes comptables internationales

Autor: Christian Hoarau, Robert Teller

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ca33a632218c0e575e59878e266fc859
https://doi.org/10.3917/har.levan.2018.01.0229

Paradoxes and Issues of the Globalisation of Accounting

Autor: Robert Teller, Nadine Tournois

Publikováno v: The Paradoxes of Globalisation ISBN: 9781349326518

Financial globalisation goes along with a strong change of the globalisation of accounting. This situation can be explained by several phenomena:1 A multiplication of financial scandals (the Enron affair and WorldCom, for example) undermined the conf

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bd5a2345dc39eaa87e44ea9b71a7eefe
https://doi.org/10.1057/9780230303966_12

First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence

Autor: Denis Cormier, Samira Demaria, Pascale Lapointe-Antunes, Robert Teller

Publikováno v: Journal of International Accounting Research
Journal of International Accounting Research, American Accounting Association, 2009, 8 (2), pp.1-22

International audience; This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::97b3bece41819a9c17bd24b628b4b285
https://halshs.archives-ouvertes.fr/halshs-00441336/document

L'évaluation des immobilisations corporelles et des immeubles de placement en IFRS : La ' convention coût historique ' va-t-elle résister à la juste valeur ?

Autor: Robert Teller, Samira Demaria

Publikováno v: Revue Française de Comptabilité
Revue Française de Comptabilité, Ed. comptables-Malesherbes, 2006, mars (386), pp.40-44

National audience; L'article observe la communication des groupes français à l'occasion de la première application des normes comptables internationales IAS/IFRS. Le propos est centré sur les options retenues en matière d'évaluation après comp

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::500094a6944d284318f6d1bbdb0c0f72
https://halshs.archives-ouvertes.fr/halshs-00266119

From the creation of financial value to the management of substantial value in French banks

Autor: Nadine Tournois, Robert Teller

Publikováno v: Handbuch Wertmanagement in Banken und Versicherungen ISBN: 9783322903488

The Enron affair has shown that value creation is a collective construction intimately linked to management problematics, and therefore to its associated managerial model. The creation of value has become, in the past few years, an essential componen

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8bfa369a84d5a6cf202bba1c5d1d3737
https://doi.org/10.1007/978-3-322-90347-1_5