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Analyse De L'Effet Des Impots Differes Sur Le Contenu Informationnel Du Resultat : Cas Des Firmes Utilisant Les Normes Internationales Et Les Normes Americaines

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Author Info

  • Bernard Olivero

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - Université de Nice Sophia-Antipolis)

  • Nadia Sbei Trabelsi

    (UREMO - IHEC)

Registered author(s):

    Abstract

    L'objectif de ce papier est d'analyser l'effet des impôts différés sur le contenu informationnel du résultat pour deux échantillons de firmes se référant aux normes IAS/IFRS et aux US GAAP sur une période de dix ans (1994-2003). En effet, c'est à partir de 1999 que le traitement selon les normes internationales (IAS 12 révisée) est le même que celui des US GAAP. Les tests réalisés permettent d'analyser l'effet de l'adoption de l'IAS 12 révisée sur le contenu informationnel du résultat et sur la convergence entre les référentiels comptables international et américain. Globalement, les résultats obtenus montrent que le traitement des impôts différés selon l'IAS 12 révisée a contribué au rapprochement entre les deux référentiels : international et américain.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/58/21/PDF/p207.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525821.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525821

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525821/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Impôts différés; IAS/IFRS; US GAAP; Contenu informationnel du résultat;

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    1. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 24(1), pages 3-37, December.
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