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L'adoption des IAS/IFRS par les groupes français cotés : volonté ou contrainte ?

Author

Listed:
  • Elena M. Barbu

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Charles Piot

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

Abstract

: At the time of mandated IAS/IFRS reporting, and following certain scepticism about their economic contribution, this article investigates the influences reported by CFOs regarding IAS/IFRS adoption. A survey questionnaire, defined according to neo-institutional theory premises, was sent to the CFO or equivalent of CAC 40, Euronext 100 and Next 150 firms. The main findings show a pregnant coercive isomorphism that coexists with a marked mimetic attitude. Besides, the use of IAS/IFRS is not perceived as a mean to improve the company's performance, but rather to consolidate its legitimacy.

Suggested Citation

  • Elena M. Barbu & Charles Piot, 2012. "L'adoption des IAS/IFRS par les groupes français cotés : volonté ou contrainte ?," Post-Print hal-01807795, HAL.
    • Handle: RePEc:hal:journl:hal-01807795
    Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-01807795
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    File URL: https://hal.univ-grenoble-alpes.fr/hal-01807795/document
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