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The Determinants Of Management Provisions After The Introduction Of Ias / Ifrs Standards In France
[Les Determinants De La Gestion Des Provisions (Prc) Apres L’Introduction Des Normes Ias/Ifrs En France]

Author

Listed:
  • Nader Mansouri

    (IDIM - UPP - Université Pascal Paoli)

Abstract

This study examines determinants of the management of provisions among French listed companies after the introduction of IAS/IFRS in Europe in 2005. Provisions for non-current risks and charges used by companies to manage the SBF 120 results are evaluated to 7.2 billion € in 2005, 3.1 billion € in 2006 and 8.9 billion € in 2007. To meet this objective, the positive accounting approach have been mobilized. It uses the politico-contractual motivations and governance mechanisms. Testing hypotheses by structural equation modeling of 91 companies in the SBF 120 index during the period 2005-2007 validate the size of the company and the industry as incentives ; confirm the concentration of capital and the effectiveness of the Board as constraints ; and invalidates the assumptions of debt, smoothness and the quality of the external audit.

Suggested Citation

  • Nader Mansouri, 2014. "The Determinants Of Management Provisions After The Introduction Of Ias / Ifrs Standards In France [Les Determinants De La Gestion Des Provisions (Prc) Apres L’Introduction Des Normes Ias/Ifrs En F," Post-Print hal-01899131, HAL.
    • Handle: RePEc:hal:journl:hal-01899131
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899131
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    References listed on IDEAS

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