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IFRS, Environnement Informationnel et Pertinence des chiffres comptables

Author

Listed:
  • Hela Turki

    (FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

  • Senda Wali

    (FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

  • Younes Boujelbène

    (FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

Abstract

This paper examines the impact of IFRS mandatory adoption on the earning's information content apprehended by the level of information asymmetry and whether this impact differs from one company to another with regard to its informational environment. The information asymmetry is measured by the properties of financial analysts' forecasts (error and dispersion).This study is conducted over 10 years from 2002 to 2012 (2004 was excluded) by taking as a sample all the companies that belong to the CAC all tradable indexes. The results show a significant relationship between these international's standards and the financial analysts' forecasts and a significant effect of the informational environment on this relationship.

Suggested Citation

  • Hela Turki & Senda Wali & Younes Boujelbène, 2016. "IFRS, Environnement Informationnel et Pertinence des chiffres comptables," Post-Print hal-01901074, HAL.
    • Handle: RePEc:hal:journl:hal-01901074
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901074
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    References listed on IDEAS

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