Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence From France

Topics:
Financial Statements
Tags:
Accounting,
Groupe HEC,
Financial Statements,
Financial Statement,
Financial Services,
Financial Planning,
Financial Accounting,
Financial,
Finance,
Balance Sheets,
...
Source:
Groupe HEC

FREE Registration is required

Overview: Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo-American countries have seen the impact of their accounting practices on other nations increase steadily, even influencing the actual format of financial statements. The paper analyzes the balance sheet and income statement formats separately using a logit model, then combine the two and enrich the research design with a generalized ordered logit model and a multinomial logit regression.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: PDF | Size: 441KB | Date: Jan 2005 | Pages: 32

People who downloaded this item also downloaded

White Paper 3 Simple Principles Of Financial Decision Making
White Paper The Determinants of Debt and (Private-) Equity Financing in Young Innovative SMEs: Evidence From Germany
White Paper Why Do National GAAP Differ From IAS? The Role of Culture
White Paper Financial Statement Formats

Top results from Financial Statements

Case Study Pfizer Australia - CRM Package Boosts Tendering Capabilities for Pharmaceuticals Distributor
White Paper A Guide to Understanding Messaging Archiving
Case Study TAC Prepared for Aggressive Growth with Microsoft Office PerformancePoint Server 2007
White Paper Access control Lists (ACLs)
White Paper Dynamic Data Center Compliance With Tripwire and Microsoft

» View all Financial Statements listings

advertisement
advertisement
  • Click Here
  • Click Here
  • Click Here
advertisement

Returning users: Log In Here!

Already registered on BNET, TechRepublic, or ZDNet? Simply log in.

Free Membership: Sign Up Now!

Sign up for a free membership today and get instant and unlimited access to one of the largest databases of white papers, webcasts, and casestudies anywhere. Your FREE membership allows you to:

  • Download an unlimited amount of content, including classic and current white papers, case studies, webcasts and more
  • Track content on your chosen topics of interest
  • Receive targeted email alerts when your favorite content is added
  • Save content for future reading
  • Receive our member newsletter

When you register to access this directory, you become a member of BNET. In addition, you allow us to share your information with companies that produce products or services featured in the library--so that such companies may contact you with information and offers regarding their products and services. This enables us to keep the library a free service. As a directory registrant, you will receive a complimentary subscription to the BNET member newsletter, The BNET Report. You can unsubscribe from this newsletter at any time. By clicking the Sign up button, you indicate that you agree to our Terms and Conditions and have read and understand our Privacy Policy (updated).