International accounting standardization : the institutional legitimacy of a private standards setters

The objective of this paper is to analyse the sources of legitimacy of the producing organizations of accounting standards.

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Field Value
Source https://shs.hal.science/halshs-00856207
Author Heem, Gregory
Maintainer CCSD
Last Updated May 9, 2026, 22:02 (UTC)
Created May 9, 2026, 22:02 (UTC)
Identifier halshs-00856207
Language en
Rights https://about.hal.science/hal-authorisation-v1/
contributor Groupe de Recherche en Droit, Economie et Gestion (GREDEG) ; Université Nice Sophia Antipolis (1965 - 2019) (UNS)-Centre National de la Recherche Scientifique (CNRS)-Université Côte d'Azur (UniCA)
creator Heem, Gregory
date 2007-03-09T00:00:00
harvest_object_id 0c90783d-68b4-454c-a1c0-b3041f92c64b
harvest_source_id 3374d638-d20b-4672-ba96-a23232d55657
harvest_source_title test moissonnage SELUNE
metadata_modified 2025-06-23T00:00:00
set_spec type:OTHER