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Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?

Author

Listed:
  • Olivier J. Ramond

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Jean-François Casta

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Laurent Batsch

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project originally untitled "Performance Reporting" establishing new international financial reporting standards for performance reporting. By envisaging the use of a comprehensive income (CI) item similar to the one reported under US GAAPs, the current debate surrounding this project is slowly deviating from its technical premises to the more fundamental issue related to accounting income usefulness. In this article, we investigate whether the focus on a CI item is legitimate regarding the IASB informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS compliance period, we examine the value-relevance and usefulness of three summary income measures (i.e. operating, net and comprehensive income) and bring evidence that (1) they are all associated with share return, (2) net income dominates CI at an aggregate level and (3) OCI provide incremental information beyond net income.

Suggested Citation

  • Olivier J. Ramond & Jean-François Casta & Laurent Batsch, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?," Post-Print halshs-00165038, HAL.
    • Handle: RePEc:hal:journl:halshs-00165038
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00165038v1
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    Citations

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    Cited by:

    1. Sophie Giordano-Spring & Isabelle Martinez & Olivier Vidal, 2013. "La perception des professionnels du chiffre sur le concept de performance et sa mesure," Post-Print hal-01002934, HAL.
    2. Côme Segrétain, 2011. "Écarts d'acquisition, résultats résiduels consécutifs et surprix," Post-Print hal-00650581, HAL.
    3. Jean-François Casta & Alioune Badara Mbengue, 2016. "De la pertinence informationnelle des chiffres comptables publiés par les sociétés cotées sur les Bourses d'Afrique de l'Ouest (B.R.V.M et Ghana Stock Exchange)," Post-Print hal-01902539, HAL.
    4. Eric Paget-Blanc & Joelle Marine Kamdem Kamne, 2017. "Pertinence de la comptabilisation en juste valeur pour les banques africaines : une étude empirique," Post-Print hal-01907616, HAL.
    5. Jean-François Casta & Olivier J. Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.
    6. Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen, 2010. "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 84-112.
    7. Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
    8. Abderrahmane Djaballah & Anne Fortin, 2021. "Value Relevance of Comprehensive Income for the Canadian Market," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 49-77, March.
    9. repec:dau:papers:123456789/4415 is not listed on IDEAS
    10. Côme Segrétain & Denis Cormier, 2014. "Pertinence Du Goodwill Acquis Au Regard Des Resultats Residuels Nets Et Additionnels : Relation Theorique Et Etude Empirique Sur Le Marche Francais," Post-Print hal-01899436, HAL.
    11. Stefano AMELIO, 2016. "The Connection between IAS/IFRS and Social Responsibility," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 4(1), pages 7-30, March.
    12. Philippe Touron, 2016. "Mesures de la performance et les autres éléments du résultat global (OCI) : état de l'art," Post-Print hal-01902529, HAL.

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