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L’influence des marchés financiers sur la normalisation comptable : Une lecture historique

Abstract : Globalization of businesses and financial market have brought to light what is called nowadays International accounting standardization. The latter has seen the light since the initiative of Henry Benson to gather many countries around the world to prepare a core of accounting standards that could be possible to apply globally, or at least by countries who had participated in their preparation. The main purpose of this study is to analyze this phenomenon from a historical standpoint to help answer how international accounting standardization were developed and under which conditions. The main findings indicate that international accounting standardization was developed based on financial markets requirements and needs rather than purely accounting matters.
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Submitted on : Friday, October 2, 2020 - 9:48:44 AM
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Issam Benhayoun, M. Marghich Abdellatif. L’influence des marchés financiers sur la normalisation comptable : Une lecture historique. International Journal of Innovation and Applied Studies, ISSR Journals, 2020, 29 (4), pp.1189-1198. ⟨halshs-02955580⟩

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