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La pertinence informationnelle additionnelle des normes comptables internationales : comparaison entre les principaux marchés européens

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  • Lionel Escaffre

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

  • Réda Sefsaf

    (Centre de recherche - LARGO - UA - Université d'Angers)

Abstract

The establishment of IFRS led to a new philosophy of estimation and recovery of business performance in European markets. Our objective through this paper is to measure the impact and the degree of additional value relevance due to the adoption of IFRS in 2005. The results of empirical tests indicate different degrees of relevance depending on the additional financial market studied. For example, this relevance is estimated at 26.44% for Italy and - 74.95% for Great Britain.

Suggested Citation

  • Lionel Escaffre & Réda Sefsaf, 2010. "La pertinence informationnelle additionnelle des normes comptables internationales : comparaison entre les principaux marchés européens," Post-Print hal-00481511, HAL.
    • Handle: RePEc:hal:journl:hal-00481511
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481511
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    References listed on IDEAS

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