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Browsing College of Arts & Sciences by Author "Dumontier, Pascal"

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    • Qui a le plus profité de l’adoption des IFRS en France? 

      Shibly, Fatima; Dumontier, Pascal (2015)
      This study shows that French firms did not benefit identically from IFRS. Adoption of the new accounting standards resulted in lower information asymmetry for firms with high analyst following, high voluntary disclosures, ...