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L'adoption des IAS/IFRS par les groupes français cotés. Volonté ou contrainte ?

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  • Elena Barbu
  • Charles Piot

Abstract

At the time of mandated IAS/IFRS reporting, and following certain scepticism about their economic contribution, this article investigates the influences reported by CFOs regarding IAS/IFRS adoption. A survey questionnaire, defined according to neo-institutional theory premises, was sent to the CFO or equivalent of CAC 40, Euronext 100 and Next 150 firms. The main findings show a pregnant coercive isomorphism that coexists with a marked mimetic attitude. Besides, the use of IAS/IFRS is not perceived as a mean to improve the company?s performance, but rather to consolidate its legitimacy.

Suggested Citation

  • Elena Barbu & Charles Piot, 2012. "L'adoption des IAS/IFRS par les groupes français cotés. Volonté ou contrainte ?," Revue française de gestion, Lavoisier, vol. 0(7), pages 53-74.
    • Handle: RePEc:cai:rfglav:rfg_226_0053
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