Escaffre, Lionel; Sefsaf, Réda - HAL - 2011
markets in IFRS, namely the Benelux countries, France, Spain, the United Kingdom and the US market in US GAAP. We will aim to … find out under what standard applied to a given financial market, the relation between accounting numbers (earnings and … equity) and the stock market returns is the most significant The results of the statistical tests show a superiority of the …