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Does IFRS 8 improve the quality of information environment of financial analysts?
[L'IFRS 8 améliore-t-elle la qualité de l'environnement informationnel des analystes financiers ?]

Author

Listed:
  • Gaëlle Lenormand

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Touchais

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique, CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

Abstract

Cet article mesure l'impact de l'IFRS 8 sur la qualité de l'environnement informationnel des analystes financiers. Sur la base d'un échantillon construit à partir des 250 plus grosses capitalisations boursières d'Euronext Paris, nous constatons que l'accroissement du nombre de segments avec l'IFRS 8 s'accompagne d'une moindre dégradation des erreurs de prévisions de bénéfice par action. En revanche, en situation de réduction du nombre de secteurs opérationnels, nous observons une détérioration du consensus. Ces résultats ne valident donc la conclusion de l'IASB sur l'amélioration de la capacité de prévisions liée à l'IFRS 8 qu'en situation d'accroissement du nombre de segments reportés.

Suggested Citation

  • Gaëlle Lenormand & Lionel Touchais, 2018. "Does IFRS 8 improve the quality of information environment of financial analysts? [L'IFRS 8 améliore-t-elle la qualité de l'environnement informationnel des analystes financiers ?]," Post-Print hal-01736390, HAL.
    • Handle: RePEc:hal:journl:hal-01736390
    DOI: 10.4000/fcs.2054
    Note: View the original document on HAL open archive server: https://hal.parisnanterre.fr/hal-01736390
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