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L’impact des normes IFRS sur les données comptables des groupes français cotés




Les normes IFRS n’ont eu qu’un impact limité sur les données comptables des groupes français et sur les ratios d’analyse financière calculés par la Banque de France. La pertinence du diagnostic financier suppose néanmoins que les analystes fassent évoluer leur démarche.

Suggested Citation

  • Marchal, S. & Boukari, M. & Cayssials, J-L., 2007. "L’impact des normes IFRS sur les données comptables des groupes français cotés," Bulletin de la Banque de France, Banque de France, issue 163, pages 27-42.
  • Handle: RePEc:bfr:bullbf:2007:163:01

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    References listed on IDEAS

    1. Pitlik, Hans & Wirth, Steffen, 2003. "Do crises promote the extent of economic liberalization?: an empirical test," European Journal of Political Economy, Elsevier, vol. 19(3), pages 565-581, September.
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    8. Coffinet, J. & Matheron, J. & Poilly, C., 2007. "Estimations du ratio de sacrifice dans la zone euro," Bulletin de la Banque de France, Banque de France, issue 157, pages 25-33.
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    14. Ernst, Ekkehard & Gong, Gang & Semmler, Willi & Bukeviciute, Lina, 2006. "Quantifying the impact of structural reforms," Working Paper Series 666, European Central Bank.
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    More about this item


    impacts des IFRS; transition aux IFRS; agrégats comptables; ratios financiers; juste valeur; analyse financière; groupes non financiers cotés.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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