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The impact of IFRS on hedging policies financial risks
[L’impact des normes IFRS sur les politiques de couverture des risques financiers]

Author

Listed:
  • Evelyne Poincelot

    (IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE], CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Isabelle Chambost

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

This paper aims to examine the possible relationships between economic coverage and accounting coverage and more specifically the question of the possible effects of changes, in accounting regulations in terms of coverage, on practices. It is based especially on the study, through the financial statements, of a possible change of coverage policy for the groups listed in France, following the change in accounting standards operated in 2005.

Suggested Citation

  • Evelyne Poincelot & Isabelle Chambost, 2015. "The impact of IFRS on hedging policies financial risks [L’impact des normes IFRS sur les politiques de couverture des risques financiers]," Post-Print hal-01432179, HAL.
    • Handle: RePEc:hal:journl:hal-01432179
    DOI: 10.3166/RFG.249.133-144
    as

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