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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)


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.

Suggested Citation

  • Lionel Escaffre & Réda Sefsaf, 2011. "La pertinence informationnelle des chiffres comptables après l'adoption des IFRS. Mise en évidence du rôle des facteurs institutionnels," Post-Print hal-00650426, HAL.
  • Handle: RePEc:hal:journl:hal-00650426
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    References listed on IDEAS

    1. Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    2. Archambault, E., 2000. "Foundations in France," Papiers d'Economie Mathématique et Applications 2000.43, Université Panthéon-Sorbonne (Paris 1).
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    value relevance; institutional factors; IFRS; pertinence informationnelle; facteurs institutionnels;

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