@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00996787v1> a dcat:Dataset ;
    dct:description "International audience" ;
    dct:identifier "hal-00996787" ;
    dct:issued "2026-05-05T10:11:01.207648"^^xsd:dateTime ;
    dct:language "fr" ;
    dct:modified "2026-05-05T10:11:01.207653"^^xsd:dateTime ;
    dct:publisher <https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> ;
    dct:title "L'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats : Cas de la France et du Royaume-Uni." ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "CCSD" ] ;
    dcat:distribution <https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00996787v1/resource/8f5128e3-6432-4609-947f-538d76a140be> ;
    dcat:keyword "accruals-discretionnaires-courants",
        "conference-papers",
        "current-discretionary-accruals",
        "earning-management",
        "ecart-dacquisition",
        "gestion-des-resultats",
        "goodwill",
        "ifrs-3",
        "infoeu-reposemanticsconferenceobject",
        "shsgestionhumanities-and-social-sciencesbusiness-administration" ;
    dcat:landingPage <34ème%20congrès%20de%20l%27AFC> .

<34ème%20congrès%20de%20l%27AFC> a foaf:Document .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00996787v1/resource/8f5128e3-6432-4609-947f-538d76a140be> a dcat:Distribution ;
    dct:format "HTML" ;
    dct:issued "2026-05-05T10:11:01.213657"^^xsd:dateTime ;
    dct:modified "2026-05-05T10:11:01.187981"^^xsd:dateTime ;
    dct:title "L'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats : Cas de la France et du Royaume-Uni." ;
    dcat:accessURL <https://hal.science/hal-00996787> .

<https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> a foaf:Agent ;
    foaf:name "test_moissonnage_selune" .