IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00548117.html
   My bibliography  Save this paper

L'application des normes IAS/IFRS par les entreprises françaises cotées : une décision sous influence institutionnelle

Author

Listed:
  • Elena Barbu

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

Cet article cherche à démontrer le rôle des facteurs institutionnels dans l'application des normes comptables internationales par les entreprises françaises cotées. Pour cela, nous avons analysé les réponses à un questionnaire fondé sur l'approche néo-institutionnelle, envoyé en 2005 aux directeurs financiers des entreprises du CAC 40 et Euronext 100. Les résultats obtenus ont permis de mettre en évidence que la décision d'appliquer les IAS/IFRS est influencée par l'environnement institutionnel : un fort isomorphisme coercitif coexiste avec un isomorphisme mimétique important. En outre, cette application n'est pas réalisée pour améliorer les performances des entreprises en termes d'information financière, mais pour conforter leur légitimité.

Suggested Citation

  • Elena Barbu, 2006. "L'application des normes IAS/IFRS par les entreprises françaises cotées : une décision sous influence institutionnelle," Post-Print halshs-00548117, HAL.
    • Handle: RePEc:hal:journl:halshs-00548117
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548117
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00548117/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Carol Adams & Pauline Weetman & Sidney Gray, 1993. "Reconciling national with international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 471-494.
    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, February.
    3. Elena Barbu, 2004. "L'harmonisation comptable internationale : d'un vagabondage comptable à l'autre," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(1), pages 37-61.
    4. Commons, John R., 1931. "Institutional Economics," History of Economic Thought Articles, McMaster University Archive for the History of Economic Thought, vol. 21, pages 648-657.
    5. Elena Barbu, 2004. "L'harmonisation comptable internationale : d'un vagabondage comptable à l'autre," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 37-61.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    2. Robert Roßner & Dimitrios Zikos, 2018. "The Role of Homogeneity and Heterogeneity Among Resource Users on Water Governance: Lessons Learnt from an Economic Field Experiment on Irrigation in Uzbekistan," Water Economics and Policy (WEP), World Scientific Publishing Co. Pte. Ltd., vol. 4(03), pages 1-30, July.
    3. Bernard Billaudot, 2009. "L'ambivalence de la RSE. L'illusion de la coordination par le contrat," Post-Print halshs-00515194, HAL.
    4. Chen, W.D., 2016. "Policy failure or success? Detecting market failure in China's housing market," Economic Modelling, Elsevier, vol. 56(C), pages 109-121.
    5. Griewald, Yuliana, 2018. "The Art of the State to Intervene: Insights Into Agricultural Land Management in Russia," Ecological Economics, Elsevier, vol. 151(C), pages 1-9.
    6. Rossi, Enrico, 2020. "Reconsidering the dual nature of property rights: personal property and capital in the law and economics of property rights," LSE Research Online Documents on Economics 105840, London School of Economics and Political Science, LSE Library.
    7. Leroux, Isabelle, 2000. "The Role Of Negotiation In The Structuring Of Territory: The Case Of Biotechnologies In Toulouse," ERSA conference papers ersa00p71, European Regional Science Association.
    8. Tortia, Ermanno C., 2021. "Employment protection regimes and dismissal of members in worker cooperatives," MPRA Paper 109214, University Library of Munich, Germany.
    9. Damien Talbot, 2005. "Les proximités, entre contrainte et libération de l’action : le cas d’EADS," Post-Print hal-02375016, HAL.
    10. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    11. Philip Kostov & John Lingard, 2004. "Institutional foundations of subsistence agriculture in transition economies," Others 0409010, University Library of Munich, Germany.
    12. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(11), pages 31-42, November.
    13. Faruk Ülgen, 2014. "How to guide the economy towards socially desirable directions ? Some institutional lessons from the 2007 financial turmoil," Post-Print halshs-00957598, HAL.
    14. Lambare, Pierre & Derville, Marie & You, Gerard, 2018. "Quelles conditions d’accès au marché des éleveurs après les quotas laitiers ?‪," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 364(April-Jun).
    15. Naoise McDonagh, 2021. "Credit Guidance for a Desired Economy: An Original Institutional Economics Critique of Financialization," Review of Radical Political Economics, Union for Radical Political Economics, vol. 53(4), pages 675-693, December.
    16. Walterscheid, Heike, 2014. "Staatsverschuldung, Banken und Demokratie: Die Bedeutung von Sinnverbund und der Einheit von Handeln und Haften in der Schuldenkrise der EWU," Beiträge zur Jahrestagung 2014 (Goettingen) 107397, Verein für Socialpolitik, Ausschuss für Wirtschaftssysteme und Institutionenökonomik.
    17. Gruninger-Hermann, Christian, 2017. "Zukunft der Innenstädte? - Auswirkungen zunehmender Online-Käufe auf den stationären Einzelhandel und die Innenstädte," EconStor Preprints 157259, ZBW - Leibniz Information Centre for Economics.
    18. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
    19. Sean Valentine & Gary Fleischman, 2008. "Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction," Journal of Business Ethics, Springer, vol. 77(2), pages 159-172, January.
    20. Jiao Luo & Aseem Kaul, 2019. "Private action in public interest: The comparative governance of social issues," Strategic Management Journal, Wiley Blackwell, vol. 40(4), pages 476-502, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00548117. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.