Arouri, Mohamed; Lévy, Aldo; Nguyen, Duc Khuong - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 84-112
This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statements of CAC 40 companies, we show that the transition to the IAS/IFRS has a significant impact...
