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IFRS and the Need for Non-Financial Information

  • Tristan Boyer

    ()

    (Luxembourg School of Finance, University of Luxembourg)

  • Elena Chane-Alune

We aim at giving a general view of the context in which appears the latest accounting evolutions, linked with the actual financialization of the financial market. Isn’t there a risk that the new IFRS standards and their concern about transparency and comparability impoverish the information by giving to accounting, with the application of the right value, the function of capital fundamental evaluation? We also show the importance of non-financial information able to supplement the provision of information, which is useful for the economic players in order to take decisions, and described on the reworking of the financial information by the players led to use it.

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Paper provided by Luxembourg School of Finance, University of Luxembourg in its series LSF Research Working Paper Series with number 08-06.

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Date of creation: 2008
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Handle: RePEc:crf:wpaper:08-06
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  1. Batsch, Laurent, 1999. "Finance et stratégie," Economics Papers from University Paris Dauphine 123456789/1719, Paris Dauphine University.
  2. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
  3. Tracy A. Thompson & Gerald F. Davis, 1997. "The Politics of Corporate Control and the Future of Shareholder Activism in the United States," Corporate Governance: An International Review, Wiley Blackwell, vol. 5(3), pages 152-159, 07.
  4. Venkiteswaran N, . "Corporate Governance for Shareholder Value," IIMA Working Papers WP2000-07-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
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