<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-03590587</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-05-17T23:51:45+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="fr">Diversité des politiques d’adoption des IFRS : l’harmonisation financière est-elle possible ?</title>
            <author role="aut">
              <persName>
                <forename type="first">Hélène</forename>
                <surname>de Brébisson</surname>
              </persName>
              <idno type="halauthorid">2439296-0</idno>
              <affiliation ref="#struct-253515"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Pascal</forename>
                <surname>Alphonse</surname>
              </persName>
              <email type="md5">3ebddb1c1dabec0a130446d238d13ecb</email>
              <email type="domain">univ-lille.fr</email>
              <idno type="idhal" notation="string">pascal-alphonse</idno>
              <idno type="idhal" notation="numeric">752886</idno>
              <idno type="halauthorid" notation="string">10604-752886</idno>
              <idno type="ORCID">https://orcid.org/0000-0003-4104-2197</idno>
              <affiliation ref="#struct-1071874"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>Pascal</forename>
                <surname>ALPHONSE</surname>
              </persName>
              <email type="md5">3ebddb1c1dabec0a130446d238d13ecb</email>
              <email type="domain">univ-lille.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2022-02-28 00:30:12</date>
              <date type="whenModified">2024-06-03 17:06:02</date>
              <date type="whenReleased">2022-02-28 00:30:12</date>
              <date type="whenProduced">2018-09-28</date>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="1040855">
                <persName>
                  <forename>Pascal</forename>
                  <surname>ALPHONSE</surname>
                </persName>
                <email type="md5">3ebddb1c1dabec0a130446d238d13ecb</email>
                <email type="domain">univ-lille.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-03590587</idno>
            <idno type="halUri">https://hal.science/hal-03590587</idno>
            <idno type="halBibtex">debrebisson:hal-03590587</idno>
            <idno type="halRefHtml">&lt;i&gt;Comptabilité Contrôle Audit / Accounting Auditing Control&lt;/i&gt;, 2018, Tome 24 (2), pp.7-36. &lt;a target="_blank" href="https://dx.doi.org/10.3917/cca.242.0007"&gt;&amp;#x27E8;10.3917/cca.242.0007&amp;#x27E9;&lt;/a&gt;</idno>
            <idno type="halRef">Comptabilité Contrôle Audit / Accounting Auditing Control, 2018, Tome 24 (2), pp.7-36. &amp;#x27E8;10.3917/cca.242.0007&amp;#x27E9;</idno>
            <availability status="restricted"/>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="SHS">Sciences de l'Homme et de la Société</idno>
            <idno type="stamp" n="AO-ECONOMIE">Archives ouvertes de l'Economie</idno>
            <idno type="stamp" n="UNIV-LILLE">Université de Lille</idno>
            <idno type="stamp" n="UNIV-CATHOLILLE">Université catholique de Lille</idno>
          </seriesStmt>
          <notesStmt>
            <note type="audience" n="2">International</note>
            <note type="popular" n="0">No</note>
            <note type="peer" n="1">Yes</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="fr">Diversité des politiques d’adoption des IFRS : l’harmonisation financière est-elle possible ?</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Hélène</forename>
                    <surname>de Brébisson</surname>
                  </persName>
                  <idno type="halauthorid">2439296-0</idno>
                  <affiliation ref="#struct-253515"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Pascal</forename>
                    <surname>Alphonse</surname>
                  </persName>
                  <email type="md5">3ebddb1c1dabec0a130446d238d13ecb</email>
                  <email type="domain">univ-lille.fr</email>
                  <idno type="idhal" notation="string">pascal-alphonse</idno>
                  <idno type="idhal" notation="numeric">752886</idno>
                  <idno type="halauthorid" notation="string">10604-752886</idno>
                  <idno type="ORCID">https://orcid.org/0000-0003-4104-2197</idno>
                  <affiliation ref="#struct-1071874"/>
                </author>
              </analytic>
              <monogr>
                <idno type="halJournalId" status="VALID">20651</idno>
                <idno type="issn">1262-2788</idno>
                <idno type="eissn">2313-514X</idno>
                <title level="j">Comptabilité Contrôle Audit / Accounting Auditing Control</title>
                <imprint>
                  <publisher>Association francophone de comptabilité ; Vuibert [1995-....]</publisher>
                  <biblScope unit="volume">Tome 24</biblScope>
                  <biblScope unit="issue">2</biblScope>
                  <biblScope unit="pp">7-36</biblScope>
                  <date type="datePub">2018-09-28</date>
                </imprint>
              </monogr>
              <idno type="doi">10.3917/cca.242.0007</idno>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="en">English</language>
            </langUsage>
            <textClass>
              <classCode scheme="halDomain" n="shs.eco">Humanities and Social Sciences/Economics and Finance</classCode>
              <classCode scheme="halDomain" n="shs.gestion">Humanities and Social Sciences/Business administration</classCode>
              <classCode scheme="halDomain" n="qfin.gn">Quantitative Finance [q-fin]/General Finance [q-fin.GN]</classCode>
              <classCode scheme="halTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halOldTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halTreeTypology" n="ART">Journal articles</classCode>
            </textClass>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="laboratory" xml:id="struct-253515" status="INCOMING">
          <orgName>IESEG Business School</orgName>
          <desc>
            <address>
              <country key="FR"/>
            </address>
          </desc>
          <listRelation>
            <relation active="#struct-300877" type="direct"/>
            <relation active="#struct-360572" type="direct"/>
          </listRelation>
        </org>
        <org type="laboratory" xml:id="struct-1071874" status="VALID">
          <idno type="IdRef">264260171</idno>
          <idno type="RNSR">202123960G</idno>
          <idno type="ROR">https://ror.org/02hkbys70</idno>
          <idno type="Wikidata">Q117405695</idno>
          <orgName>Lille University Management Lab - ULR 4999</orgName>
          <orgName type="acronym">LUMEN</orgName>
          <date type="start">2021-01-01</date>
          <desc>
            <address>
              <addrLine>Lille University ManageMENt -- IAE Lille - 104 avenue du Peuple Belge - 59 043 Lille Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://lumen.univ-lille.fr/</ref>
          </desc>
          <listRelation>
            <relation name="ULR4999" active="#struct-374570" type="direct"/>
          </listRelation>
        </org>
        <org type="regroupinstitution" xml:id="struct-300877" status="VALID">
          <idno type="IdRef">026582481</idno>
          <idno type="ROR">https://ror.org/025s1b152</idno>
          <orgName>Université catholique de Lille</orgName>
          <orgName type="acronym">UCL</orgName>
          <desc>
            <address>
              <addrLine>60 boulevard Vauban - 59800 Lille</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-catholille.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-360572" status="INCOMING">
          <orgName>IESEG</orgName>
          <desc>
            <address>
              <country key="FR"/>
            </address>
          </desc>
          <listRelation>
            <relation active="#struct-300877" type="direct"/>
          </listRelation>
        </org>
        <org type="regroupinstitution" xml:id="struct-374570" status="VALID">
          <idno type="IdRef">223446556</idno>
          <idno type="ISNI">0000 0001 2242 6780</idno>
          <idno type="ROR">https://ror.org/02kzqn938</idno>
          <idno type="Wikidata">Q3551621</idno>
          <orgName>Université de Lille</orgName>
          <desc>
            <address>
              <addrLine>EPE Université de Lille. -- 42 rue Paul Duez, 59000 Lille</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.univ-lille.fr/</ref>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>