IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01899785.html
   My bibliography  Save this paper

La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes

Author

Listed:
  • Isabelle Miroir Lair
  • Caroline André

    (UNIROUEN UFR Santé - UNIROUEN - UFR Santé - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université)

Abstract

Financial disclosure through IFRS is a mean to inform the stakeholders and to build confidence. But IFRS are substantial norms, based on accountants' or other's judgment. This freedom to decide does not come without consequences. Through a survey on the French listed companies we find out that internal information and external reporting present some forms of decoupling

Suggested Citation

  • Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.
    • Handle: RePEc:hal:journl:hal-01899785
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899785
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01899785/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:dau:papers:123456789/2860 is not listed on IDEAS
    2. Claire Dambrin & Caroline Virginie Lambert & Samuel Sponem, 2005. "Contrôle Et Changement : Une Perspective Néoinstitutionnelle," Post-Print halshs-00581182, HAL.
    3. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
    4. Christophe Germain, 2005. "L'analyse des interactions entre les budgets et les systèmes de mesure de la performance : les résultats d'une recherche-action," Post-Print hal-00753627, HAL.
    5. Charlotte Disle & Christine Noël Lemaitre, 2007. "La révolution des normes IFRS. Une convergence de la comptabilité vers la finance ?," Post-Print hal-00765288, HAL.
    6. repec:dau:papers:123456789/1860 is not listed on IDEAS
    7. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    8. Bernard Colasse & Peter Standish, 1998. "De la réforme 1996-1998 du dispositif français de normalisation comptable," Post-Print halshs-00668263, HAL.
    9. repec:dau:papers:123456789/9288 is not listed on IDEAS
    10. Éric Tort, 2007. "La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 171-194.
    11. Éric Tort, 2007. "La contingence de la politique comptable des sociétés cotées : le cas de la transition aux normes IFRS," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 171-194.
    12. Bernard Colasse & Peter Standish, 1998. "De la réforme 1996-1998 du dispositif français de normalisation comptable," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 5-27.
    13. Claire Dambrin & Caroline Lambert & Samuel Sponem, 2005. "Contrôle et changement, une perspective néo-institutionnelle," Post-Print halshs-00170342, HAL.
    14. repec:dau:papers:123456789/1363 is not listed on IDEAS
    15. Christophe Germain, 2005. "La conception des systèmes de contrôle de gestion : les relations entre les budgets et les systèmes de mesure de la performance," Post-Print hal-00753630, HAL.
    16. Bernard Colasse, 2006. "IFRS: un défi et une opportunité pour l'enseignement de la comptabilité," Post-Print halshs-00153509, HAL.
    17. Sabri Boubaker & Florence Labégorre, 2004. "La Transparence de l’Information Financière: Mythe ou Réalité?," Post-Print hal-01158173, HAL.
    18. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance Contrôle Stratégie, revues.org, vol. 16(1), pages 49-68, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.
    2. David Carassus & Damien Gardey & Christophe Maurel, 2011. "Les démarches locales de performance publique face à la LOLF : mimétisme ou innovation ?," Post-Print hal-02431106, HAL.
    3. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    4. Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
    5. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    6. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 61-72, January.
    7. Chiapello, Eve & Medjad, Karim, 2009. "An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 448-468.
    8. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    9. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
    10. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    11. Jeacle, Ingrid, 2016. "The diet of the nation: The state, family budgets and the 1930s nutritional crisis in Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 54-68.
    12. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    13. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    14. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print hal-01661710, HAL.
    15. Alcaniz, Leire & Gomez-Bezares, Fernando & Roslender, Robin, 2011. "Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward," Accounting forum, Elsevier, vol. 35(2), pages 104-117.
    16. Umesh Sharma & Stewart Lawrence, 2008. "Stability and Change at FPTL: An Institutional Perspective," Australian Accounting Review, CPA Australia, vol. 18(1), pages 25-34, March.
    17. Marisa Agostini & Riccardo Cella & Giovanni Favero, 2017. "Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice," Working Papers 12, Department of Management, Università Ca' Foscari Venezia.
    18. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Post-Print halshs-00359712, HAL.
    19. Graaf, Johan & Kraus, Kalle & Strömsten, Torkel, 2022. "The problematics of financialization – On the important (but neglected) horizontal axis of organizational action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    20. repec:dau:papers:123456789/5670 is not listed on IDEAS
    21. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01899785. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.