IDEAS home Printed from https://ideas.repec.org/a/ids/ijecac/v6y2015i1p1-14.html
   My bibliography  Save this article

Credit rating agencies analysing IFRS data: a sample of rated companies and their reported information

Author

Listed:
  • Jean-Guy Degos
  • Oussama Ben Hmiden
  • Jérémie Aboiron

Abstract

This paper explores the size of the differences between reported amounts in accordance with international financial reporting standards (IFRS) and standard accounting adjustments made by the credit rating agencies. From an analysis of French rated companies, we make a comparison between the values obtained through credit rating agencies adjustments and those reported before and after the implementation of IFRS. Our comparability index revealed that credit rating agencies make significant adjustments to reported information. Indeed, considerable differences can be found between the information reported according to IFRS and that adjusted for the main criteria used by the rating agencies, i.e., debt, liquidity and profitability.

Suggested Citation

  • Jean-Guy Degos & Oussama Ben Hmiden & Jérémie Aboiron, 2015. "Credit rating agencies analysing IFRS data: a sample of rated companies and their reported information," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 1-14.
    • Handle: RePEc:ids:ijecac:v:6:y:2015:i:1:p:1-14
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=68979
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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:ids:ijecac:v:6:y:2015:i:1:p:1-14. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=357 .

    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.