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/|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Rafael La Porta & Florencio Lopez-de-Silane & Andrei Shleifer & Robert W. Vishny, 1997.
"Legal Determinants of External Finance,"
NBER Working Papers
5879, National Bureau of Economic Research, Inc.
- RAFAEL LaPORTA & FLORENCIO LOPEZ-de-SILANES & ANDREI SHLEIFER & ROBERT W. VISHNY, . "Legal Determinants of External Finance,"," CRSP working papers 324, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
- Rafael LaPorta & Florencio Lopez de-Silanes & Andrei Shleifer & Robert W. Vishny, 1997. "Legal Determinants of External Finance," Harvard Institute of Economic Research Working Papers 1788, Harvard - Institute of Economic Research.
- Rafael LaPorta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, . "Legal Determinants of External Finance," Working Paper 19443, Harvard University OpenScholar.
- King, Raymond D. & Langli, John Christian, 1998. "Accounting diversity and firm valuation," The International Journal of Accounting, Elsevier, vol. 33(5), pages 529-567.
- Niskanen, Jyrki & Kinnunen, Juha & Kasanen, Eero, 2000. "The value relevance of IAS reconciliation components: empirical evidence from Finland," Journal of Accounting and Public Policy, Elsevier, vol. 19(2), pages 119-137, June.
- Miguel Arce & Araceli Mora, 2002. "Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 573-599.
- Vuong, Quang H, 1989. "Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses," Econometrica, Econometric Society, vol. 57(2), pages 307-33, March.
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00481511. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.