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Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance

Author

Listed:
  • Gaëlle Lenormand
  • Lionel Touchais

Abstract

The aim of this article is to compare the value relevance for investors of IAS/IFRS with French GAAP to conclude on the supposed superiority of international standards. Before, we measure the financial consequences of the adoption of IFRS. First, we find the international standards have positive financial impacts on earnings and equity. Second, even if the two standards seem value relevant, we show IAS/IFRS bring more information.

Suggested Citation

  • Gaëlle Lenormand & Lionel Touchais, 2009. "Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance," ACCRA, Association francophone de comptabilité, vol. 15(2), pages 145-163.
    • Handle: RePEc:cai:accafc:cca_152_0145
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    Cited by:

    1. Sami Basly & Tayeb Saadi, 2020. "The Value relevance of accounting performance measures for quoted family firms: A study in the light of the alignment and entrenchment hypotheses," Post-Print hal-03258926, HAL.

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