Source: https://www.researchgate.net/profile/Francoise-Pierrot/publication/43437817_L'information_financiere_a_la_lumiere_d'un_changement_de_cadre_conceptuel_comptable_Etude_du_message_du_President_des_societes_cotees_francaises/links/55bf887208ae9289a09b59e0/Linformation-financiere-a-la-lumiere-dun-changement-de-cadre-conceptuel-comptable-Etude-du-message-du-President-des-societes-cotees-francaises.pdf