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Using IFRS to understand the impact of the privatization on the firm’s performance: evidence from Europe

Author

Listed:
  • Hassan Obeid
  • Patrick Piget

    (UP1 - Université Paris 1 Panthéon-Sorbonne, PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

The aim of this paper is to assess the impact of privatization on the performance of privatized firms. The sample included 56 European firms over the period of 1996-2005. The methodology involved (1) comparing the ratios of privatized firms three years before and after privatization (Megginson et al., 1994) and (2) comparing the ratios of privatized firms with a sample of similar private firms three years before and after privatization (Albouy & Obeid, 2007). The ratios used in the study were consistent with the International Financial Reporting Standards. The results indicate that privatization had a positive impact on the ratios, although the effect was not statistically significant.

Suggested Citation

  • Hassan Obeid & Patrick Piget, 2012. "Using IFRS to understand the impact of the privatization on the firm’s performance: evidence from Europe," Post-Print hal-03968877, HAL.
    • Handle: RePEc:hal:journl:hal-03968877
    as

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