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La pertinence des actifs incorporels avec les IFRS

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Author Info

  • Gaëlle Lenormand

    (Université de Rennes 1)

  • Lionel Touchais

    ()
    (Université de Rennes 1)

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    Abstract

    (VF)Cet article s’interroge sur l’amélioration du contenu informationnel des actifs incorporels avec les IFRS. Après une présentation des travaux existants et des changements apportés par les IAS 38 et IFRS 3, deux modèles sont définis. Globalement, l’introduction des IFRS s’accompagne d’une amélioration du contenu informationnel des données comptables. Au niveau des seuls incorporels, nous constatons une survaleur et des incorporels identifiables significativement différents selon les normes utilisées. Néanmoins, même si les résultats diffèrent selon le type de modèle, il semble que les IFRS n’entraînent qu’une amélioration partielle de la pertinence de ces actifs.(VA)This article tries to ascertain whether the adoption of IFRS improves the value relevance of intangible assets for investors. After a review of existing research and a presentation of the changes brought about by IFRS 3 and IAS 38, we set up two models. We show that the introduction of IFRS does indeed improve information content for investors. For intangible assets, we find significantly different amounts under each standard. Nevertheless, although the results differ as a function of the different models, it seems that intangibles are only partially more value relevant under IFRS.

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    File URL: http://leg2.u-bourgogne.fr/rev/112201.pdf
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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 11 (2008)
    Issue (Month): 2 (June)
    Pages: 173-201

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    Handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:173-201.

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    Related research

    Keywords: IAS/IFRS; actif incorporel; pertinence; intangible asset; value relevance.;

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    References

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    1. Ronen, Joshua, 2001. "On R&D capitalization and value relevance: a commentary," Journal of Accounting and Public Policy, Elsevier, vol. 20(3), pages 241-254.
    2. Harris, Mary S. & Muller III, Karl A., 1999. "The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 285-312, January.
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    8. David Aboody & Baruch Lev, 2000. "Information Asymmetry, R&D, and Insider Gains," Journal of Finance, American Finance Association, vol. 55(6), pages 2747-2766, December.
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    12. Anne Beatty & Joseph Weber, 2006. "Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 257-288, 05.
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    Cited by:
    1. Côme Segrétain, 2011. "Écarts d'acquisition, résultats résiduels consécutifs et surprix," Post-Print hal-00650581, HAL.

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