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Sur la contingence du référentiel comptable : le cas des entreprises françaises cotées sur Alternext

Author

Listed:
  • Corinne Bessieux-Ollier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Élisabeth Walliser

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

Pourquoi les entreprises françaises optent-elles pour les normes internationales quand elles ont la possibilité de conserver le référentiel français ? L'étude porte sur la totalité des entreprises cotées sur le marché financier Alternext au 31 décembre 2010. Ce sont des petites et moyennes entreprises qui ont la possibilité d'adopter volontairement les IFRS. Les résultats révèlent que l'adoption volontaire des IFRS est liée significativement et positivement à la taille de l'entreprise, sa cotation sur un marché financier étranger et le poids de ses incorporels. Elle est liée significativement et négativement à la concentration de la propriété.

Suggested Citation

  • Corinne Bessieux-Ollier & Élisabeth Walliser, 2014. "Sur la contingence du référentiel comptable : le cas des entreprises françaises cotées sur Alternext," Post-Print hal-02042409, HAL.
    • Handle: RePEc:hal:journl:hal-02042409
    DOI: 10.3917/resg.100.0073
    as

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