Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine
investigates whether European firms using national generally accounting principles (hereafter, GAAP) exhibit differences while …-representative-European-country (i.e. France, Germany, Spain and U.K.) dynamic data panel, we investigate whether intangible accounting numbers in these …) Finally, our results clearly support the idea that Latin accounting frameworks, while opposed to Anglo-Saxon settings, ease …
