Boukari, Mariam; Richard, Jacques - Université Paris-Dauphine (Paris IX) - 2007
This study distinguishes from previous research works on the area of IFRS First Time Adoption (FTA) impact by its completeness and its homogeneity. As regards completeness, it is based on observations stemming from an exhaustive data base of 483 not-financial listed groups, namely Banque de...