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Formes De Complexite Et Interpretation Des Normes Ias-Ifrs

Author

Listed:
  • Mohamed Taieb Hamadi

    (Management Research Centre - ESC Toulouse)

  • Sami El Omari

    (Management Research Centre - ESC Toulouse)

  • Wafa Khlif

    (Management Research Centre - ESC Toulouse)

Abstract

In this study, we address the long standing problem of divergent accounting practices in the International Accounting Standards Boards (IASB) rules. We consider that the complexity of the IAS-IFRS is the factors of divergent interpretation and application of the International Accounting Standards Board. This complexity is caused by the interaction between the components of the IASB rules and the environment in which it operates. Hence, we consider that international accounting standards are an open system that is influenced by both its components and its environment. Our empirical strategy is based on the study of a sample of professional articles published in the French magazine accounting between 2003 and 2013. Our results confirm that the technical nature, evolution and interaction with other disciplines are the various components of the complexity of IASB rules.

Suggested Citation

  • Mohamed Taieb Hamadi & Sami El Omari & Wafa Khlif, 2015. "Formes De Complexite Et Interpretation Des Normes Ias-Ifrs," Post-Print hal-01188757, HAL.
    • Handle: RePEc:hal:journl:hal-01188757
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188757
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    References listed on IDEAS

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    5. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
    6. Christopher Nobes, 2006. "The survival of international differences under IFRS: towards a research agenda," Accounting and Business Research, Taylor & Francis Journals, vol. 36(3), pages 233-245.
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    More about this item

    Keywords

    Complexity; divergence on interpretation; International accounting standards; Complexité; divergence d’interprétation; Normes IAS-IFRS;
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