IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02596070.html
   My bibliography  Save this paper

The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France
[L'adoption des normes IFRS relatives aux incorporels : Bouleversement des pratiques ou inertie ? Le cas de la France]

Author

Listed:
  • Corinne Bessieux Ollier

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Marie Chavent

    (UB - Université de Bordeaux)

  • Vanessa Kuentz

    (UR ADBX - Aménités et dynamiques des espaces ruraux - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture)

  • 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

This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were unable to develop "experience of international standards" before they became mandatory from January 1, 2005. The question we try to answer is the following: will the change of accounting standards concerning the intangibles lead to the upheaval announced in the French accounts or will it rather introduce a phenomenon of inertia on behalf of the firms trying to modify their financial statements at a minimal level? An innovative divisive hierarchical clustering method for firms was applied: the DIV method. The results indicate three clusters of firms, each affected differently by the transition. Only one cluster displays a significant change whereas the others are unaffected by the transition. The inertia phenomenon described by Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed.

Suggested Citation

  • Corinne Bessieux Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France [L'adoption des normes IFRS relatives aux incorporels : Bouleversement des pratiques ou inertie ? Le cas de la," Post-Print hal-02596070, HAL.
    • Handle: RePEc:hal:journl:hal-02596070
    DOI: 10.1504/IJAAPE.2012.043967
    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.

    More about this item

    Keywords

    CLUSTER ANALYSIS; IFRS; FRANCE;
    All these keywords.

    Statistics

    Access and download statistics

    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-02596070. 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.