Jeanjean, Thomas; Lesage, Cédric; Stolowy, Hervé - In: The International Journal of Accounting 45 (2010) 2, pp. 200-223
The dominance of English as a lingua franca in international business exchanges is so commonly accepted that there has been no investigation into the use of English as an external financial-reporting language in non-English-speaking countries. In this study we analyze the factors associated with...