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La renonciation au référentiel comptable international : Une contribution au débat controversé sur les bienfaits systématiques des IFRS

Author

Listed:
  • Corinne Bessieux-Ollier

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Élisabeth Walliser

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

Abstract

Cet article s'inscrit dans le débat controversé relatif aux bienfaits des IFRS. En particulier, il se penche sur les motivations des entreprises françaises ayant fait le choix d'abandonner les normes IFRS après leur transfert d'Euronext à Alternext. Les résultats révèlent que le retour au référentiel français est vécu comme un soulagement, un retour à l'autonomie et à la stabilité. Ce choix résulte d'une conjonction d'opportunités et peut être qualifié « d'affectif ». Ces entreprises ont vécu les IFRS comme une contrainte et reconnaissent une nostalgie des normes françaises.

Suggested Citation

  • Corinne Bessieux-Ollier & Élisabeth Walliser, 2017. "La renonciation au référentiel comptable international : Une contribution au débat controversé sur les bienfaits systématiques des IFRS," Post-Print hal-02000436, HAL.
    • Handle: RePEc:hal:journl:hal-02000436
    DOI: 10.3917/resg.118.0045
    as

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