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Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?

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Author Info

  • Samira Demaria

    () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia-Antipolis)

  • Dominique Dufour
Registered author(s):

    Abstract

    Cette contribution se propose d'analyser les choix comptables, des groupes du SBF 120, intervenus lors de la transition aux normes comptables IAS/IFRS. Les apports de la Théorie Politico Contractuelle (TPC) sont utilisés à la lumière du principe de prudence pour tenter d'expliquer les choix d'options comptables. Le papier se propose dans un premier temps, d'observer les choix d'options effectués par les groupes français. Puis dans un second temps, d'analyser les déterminants de ces choix à l'aide d'hypothèses issues de la TPC. La méthode d'analyse statistique utilisée est la régression logistique.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/26/61/04/PDF/DEMARIA_DUFOUR_NS_CCA_07_.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00266104.

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    Date of creation: Dec 2007
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    Publication status: Published, Comptabilité Contrôle Audit, 2007, Numéro spécial, 195-218
    Handle: RePEc:hal:journl:halshs-00266104

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00266104/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: IAS/IFRS; Transition; Choix d'options comptables; Théorie politico contractuelle; Prudence;

    References

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    1. Christie, Andrew A., 1990. "Aggregation of test statistics : An evaluation of the evidence on contracting and size hypotheses," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 15-36, January.
    2. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2003. "'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 42-65.
    3. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    4. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    5. Thomas Jeanjean, 2000. "Incitations Et Contraintes A La Gestion Du Resultat," Post-Print halshs-00587467, HAL.
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    Cited by:
    1. Fadhila HAMZA & Anis JARBOUI, 2012. "Investor’s Commitment Bias and Escalation of Firm’s Investment Decision," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(2), pages 327-345, December.

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