La pertinence informationnelle additionnelle des normes comptables internationales : comparaison entre les principaux marchés européens
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.
|Date of creation:||10 May 2010|
|Date of revision:|
|Publication status:||Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM, 2010|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00481511|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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