Ben Hamida, Nessrine; Nguyen, Duc Khuong - Université Paris-Dauphine (Paris IX) - 2009
This article questions the role of the fair value approach in the worsening of the present financial crisis by testing its impact on the performance on the Stock Exchange of the CAC 40 companies for which the application of the IAS 39 standard is compulsory. To that end, the authors propose...
