Les changements de normes comptables affectent-ils le niveau d'endettement des firmes?
Alternative title: | Do changes in accounting standards affect firms' debt levels? |
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Year of publication: |
2019
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Authors: | Aboulmaaty, Hebattallah ; Barneto, Pascal |
Published in: |
Revue Gestion 2000 : management & prospective. - Louvain-la-Neuve : Recherches et Publ. en Management, ISSN 0773-0543, ZDB-ID 1415978-8. - Vol. 36.2019, 5, p. 101-126
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Subject: | capital structure | Convertible and Exchangeable Bonds | Debt | Equity | IFRS | US GAAP |
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