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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 - Université d'Angers)

  • Réda Sefsaf


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

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    L'objectif de ce papier est d'étudier le rôle des facteurs institutionnels dans la détermination de la pertinence informationnelle additionnelle des chiffres comptables due à l'adoption des IFRS. Les tests empiriques ont porté sur un panel constitué de 14 pays européens divisés en fonction de leurs caractéristiques institutionnelles à savoir : la force juridique (Kaufmann et al. 2007), le degré d'incitation à la communication financière (Dyck et Zingales 2007) et les différences entre les normes locales et les IFRS (Bae et al. 2008). Les résultats des tests empiriques indiquent que l'adoption des IFRS a eu différents impacts sur la pertinence informationnelle des chiffres comptables entre les groupes institutionnels comparés.

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

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650426
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