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IFRS and the Need for Non-Financial Information

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Author Info
Tristan Boyer () (CREFI-LSF, University of Luxembourg)
Elena Chane-Alune

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Abstract

We aim at giving a general view of the context in which appears the latest accounting evolutions, linked with the actual financialization of the financial market. Isn’t there a risk that the new IFRS standards and their concern about transparency and comparability impoverish the information by giving to accounting, with the application of the right value, the function of capital fundamental evaluation? We also show the importance of non-financial information able to supplement the provision of information, which is useful for the economic players in order to take decisions, and described on the reworking of the financial information by the players led to use it.

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Publisher Info
Paper provided by CREFI-LSF, University of Luxembourg in its series Working Papers of CREFI-LSF (Centre of Research in Finance - Luxembourg School of Finance) with number 08-06.

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Date of creation: 2008
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Handle: RePEc:crf:wpaper:08-06

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Web page: http://fdef.uni.lu/index.php/fdef/lux_school_of_finance/crefi_lsf
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Related research
Keywords: Corporate Governance; IFRS; Financial Information; Non-Financial Information.;

Find related papers by JEL classification:
G30 - Financial Economics - - Corporate Finance and Governance - - - General
G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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References listed on IDEAS
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  1. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December. [Downloadable!] (restricted)
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This page was last updated on 2009-11-25.

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