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Les normes IFRS ont-elles améliorées le contenu informationnel des immatériels ? : le cas des entreprises françaises cotées

Author

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  • Jean-Michel Sahut

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Sandrine Boulerne

    (ESCEM Tours Poitiers - ESCEM School of Business and Management - Groupe école supérieure de commerce et de management Tours-Poitiers)

Abstract

Cet article étudie le contenu informationnel des intangibles selon les normes IAS/IFRS par rapport au PCG pour les entreprises du SBF 250. Les résultats obtenus démontrent l'existence d'une plus grande pertinence des informations véhiculées par les données comptables du goodwill et des autres éléments incorporels lorsqu'ils sont valorisés selon les normes IFRS 3 et IAS 38. Les tests empiriques sur les intangibles individualisés et le goodwill traduisent une contribution substantielle de ces intangibles à la valeur actionnariale. Avec ces normes, les marchés financiers reflètent mieux de telles contributions dans les cours et les rentabilités boursières.

Suggested Citation

  • Jean-Michel Sahut & Sandrine Boulerne, 2008. "Les normes IFRS ont-elles améliorées le contenu informationnel des immatériels ? : le cas des entreprises françaises cotées," Post-Print halshs-00525967, HAL.
    • Handle: RePEc:hal:journl:halshs-00525967
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525967
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