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Motivations for Decoupling – the Case of First Application of IFRS 8

Nicolas Berland 1 Yves Levant 2 Joannides Vassili 1 
1 DRM - Dauphine Recherches en Management
2 CREG - Centre de recherche et d'études en gestion
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Conference papers
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https://hal-univ-pau.archives-ouvertes.fr/hal-02432026
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Submitted on : Wednesday, January 8, 2020 - 11:54:20 AM
Last modification on : Friday, January 14, 2022 - 8:18:05 AM

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  • HAL Id : hal-02432026, version 1

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CNRS | UNIV-PAU | UNIV-DAUPHINE | DRM | DRM-DAUPHINE | PSL | CREG-EA4580

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Nicolas Berland, Yves Levant, Joannides Vassili. Motivations for Decoupling – the Case of First Application of IFRS 8. 10th Interdisciplinary Perspectives on Accounting Conference, Jul 2012, Cardiff, United Kingdom. ⟨hal-02432026⟩

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