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Les notions de significativité et d’obscurcissement en IFRS comme leviers de gestion des impressions : le cas de l’information sur les entités mises en équivalence

Author

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  • Veronique Darmendrail

    (Institut d'Administration des Entreprises (IAE) - Bordeaux, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

The footnote disclosures required by IAS 24 and the new IFRS 12 were intended to compensate for the loss of information associated with the switch from proportionate consolidation to the equity method (EM) for joint ventures under IFRS 11. This article examines the compliance of note disclosures on EM entities for CAC 40 non-financial companies, whether for joint ventures or associates. It shows that impression management can be achieved, particularly with regard to the scope of the information disclosed. The IASB's requirement that information should not be obscured by immaterial information and that judgment is required in defining such information may provide leverage for opportunistic management of information about EM entities.

Suggested Citation

  • Veronique Darmendrail, 2024. "Les notions de significativité et d’obscurcissement en IFRS comme leviers de gestion des impressions : le cas de l’information sur les entités mises en équivalence," Post-Print hal-04748410, HAL.
    • Handle: RePEc:hal:journl:hal-04748410
    DOI: 10.3917/accra.021.0029
    Note: View the original document on HAL open archive server: https://hal.science/hal-04748410v1
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    References listed on IDEAS

    as
    1. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
    2. Doris M. Merkl-Davies & Niamh Brennan, 2007. "Discretionary disclosure strategies in corporate narratives : incremental information or impression management?," Open Access publications 10197/2907, Research Repository, University College Dublin.
    3. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2022. "Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance," Sustainability, MDPI, vol. 14(10), pages 1-21, May.
    4. Florence Depoers & Tiphaine Jérôme, 2017. "Stratégies de publication des dépenses environnementales dans un cadre réglementaire," ACCRA, Association francophone de comptabilité, vol. 23(1), pages 41-74.
    5. Frédéric Pourtier & Frédérique Bardinet-Evraert & Veronique Darmendrail, 2023. "The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France," Accounting in Europe, Taylor & Francis Journals, vol. 20(2), pages 194-224, May.
    6. Quentin Arnaud & Clémentine Bouvet & Guillaume Dumas, 2023. "Stratégie de communication fiscale et évitement fiscal : étude de cas des entreprises du SBF 120," Post-Print hal-03948433, HAL.
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