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La pertinence informationnelle additionnelle des normes comptables internationales : comparaison entre les principaux marchés européens

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Author Info

  • Lionel Escaffre

    ()
    (GRANEM - Groupe de Recherche Angevin en Economie et Management - Université d'Angers)

  • Réda Sefsaf

    (Centre de recherche - LARGO - Faculté de Droit, d'Economie et de Gestion d'Angers)

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    Abstract

    La mise en place d'un nouveau référentiel comptable IFRS a induit une nouvelle philosophie d'estimation et de valorisation de la performance des entreprises sur les marchés européens, notre objectif est de mesurer l'impact et le degré de la pertinence informationnelle additionnelle dû à l'adoption des IFRS en 2005. Les résultats des tests empiriques indiquent différent degrés de pertinence additionnelle selon le marché financier étudié. A titre d'exemple, cette pertinence est estimée à 26,44% pour l'Italie et -74,95% pour la Grande- Bretagne.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/48/15/11/PDF/p202.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00481511.

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    Date of creation: 2010
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    Publication status: Published - Presented, Crises et nouvelles problématiques de la Valeur, 2010, Nice, France
    Handle: RePEc:hal:journl:hal-00481511

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00481511/en/
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    Related research

    Keywords: IFRS; pertinence informationnelle; marchés européens;

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    1. Rafael La Porta & Florencio Lopez-de-Silane & Andrei Shleifer & Robert W. Vishny, 1997. "Legal Determinants of External Finance," NBER Working Papers 5879, National Bureau of Economic Research, Inc.
    2. Miguel Arce & Araceli Mora, 2002. "Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 573-599.
    3. King, Raymond D. & Langli, John Christian, 1998. "Accounting diversity and firm valuation," The International Journal of Accounting, Elsevier, vol. 33(5), pages 529-567.
    4. Vuong, Quang H, 1989. "Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses," Econometrica, Econometric Society, vol. 57(2), pages 307-33, March.
    5. Niskanen, Jyrki & Kinnunen, Juha & Kasanen, Eero, 2000. "The value relevance of IAS reconciliation components: empirical evidence from Finland," Journal of Accounting and Public Policy, Elsevier, vol. 19(2), pages 119-137, June.
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