IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01346773.html
   My bibliography  Save this paper

La juste valeur satisfait-elle les qualités essentielles de l’information financière ? Le point de vue des analystes financiers français

Author

Listed:
  • Badreddine Hamdi

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

  • Houda Elabidi

    (IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon, UB - Université de Bourgogne)

Abstract

The primary purpose of the application of fair value accounting is to provide financial informations that investors find most helpful in their decision making. To help better understand this issue, this research project examines the decision usefulness of fair value information to investors. Using a survey of French financial analysts, this study investigates the principal qualitative characteristics of fair value information. We examine especially whether this information is relevant, reliable and comparable. The results document that financial analysts consider fair value as an approach able to r eflect the current economic reality of the firm and to ameliorate the assessment of financial risk by investors. However, most respondents agree that fair value accounting could impair reliability and comparability of financial statements.

Suggested Citation

  • Badreddine Hamdi & Houda Elabidi, 2010. "La juste valeur satisfait-elle les qualités essentielles de l’information financière ? Le point de vue des analystes financiers français," Post-Print hal-01346773, HAL.
  • Handle: RePEc:hal:journl:hal-01346773
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01346773. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.