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La pertinence informationnelle des chiffres comptables après l'adoption des IFRS. Mise en évidence du rôle des facteurs institutionnels

  • Lionel Escaffre

    ()

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

  • Réda Sefsaf

    ()

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

Registered author(s):

    The aim of this paper is to study the role of institutional factors in determining the additional value relevance of accounting numbers due to the adoption of IFRS. The empirical tests have focused on a panel of 14 European countries divided according to their institutional features: the force of law (Kaufmann et al. 2007), the degree of reporting incentives (Dyck and Zingales 2007) and differences between local standards and IFRS (Bae et al. 2008). The results of empirical tests indicate that the adoption of IFRS has had different impacts on the value relevance of accounting numbers between the compared institutional groups.

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    Paper provided by HAL in its series Post-Print with number hal-00650426.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00650426
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650426
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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