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Conséquences de l'adoption des IFRS sur l'information et les marchés financiers

Author

Listed:
  • Francois Lantin

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Eric Tort

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

A partir d'une revue de la littérature sur la dernière décennie (2005-2014), l'article traite des conséquences de l'adoption des normes IFRS sur l'information financière et sur les marchés financiers. Après une analyse descriptive de 207 articles permettant d'identifier différents domaines de recherches, l'étude se focalise sur les impacts des IFRS du point de vue de l'information délivrée par les états financiers (value relevance, gestion des résultats, qualité et comparabilité) et de sa perception par les acteurs des marchés financiers (prévisions des analystes financiers, niveau d'investissement, marchés actions et de crédit, coût du capital).

Suggested Citation

  • Francois Lantin & Eric Tort, 2015. "Conséquences de l'adoption des IFRS sur l'information et les marchés financiers," Post-Print hal-01214339, HAL.
    • Handle: RePEc:hal:journl:hal-01214339
    DOI: 10.3166/RFG.249.75-91
    as

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