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Les facteurs de choix du référentiel de consolidation des groupes français cotés sur Euronext Growth

Author

Listed:
  • Thomas Estienne

    (Iaelyon - Iaelyon School of Management - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon, MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Eric Tort

    (Iaelyon - Iaelyon School of Management - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon, MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

Pourquoi conserver un règlement français de consolidation autonome par rapport aux normes IFRS ? En s'appuyant sur la théorie néo-institutionnelle et la théorie de la tétranormalisation, cet article met en évidence les contraintes techniques et sociales en matière de choix du référentiel de consolidation des groupes français cotés sur le marché non réglementé Euronext Growth. Le règlement ANC 2020-01 apparaît comme une solution économique, adaptée aux spécificités des PME tandis que les normes IFRS seraient utilisées comme un outil de légitimation vis-à-vis des parties prenantes.

Suggested Citation

  • Thomas Estienne & Eric Tort, 2026. "Les facteurs de choix du référentiel de consolidation des groupes français cotés sur Euronext Growth," Post-Print hal-05472601, HAL.
    • Handle: RePEc:hal:journl:hal-05472601
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