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Lecture multi-théorique de la période de transition aux normes IAS/IFRS : une analyse lexicale de la communication financière

Author

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  • Samira Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract

La première application des normes comptables internationales IAS/IFRS a suscité une communication financière particulièrement abondante. Conscients de l'exceptionnalité de cette situation, nous avons recensé tous les communiqués de presse relatifs à la première application des nouvelles normes comptables pour les groupes du SBF 120. Nous nous sommes interrogés sur l'existence de notions issues de la théorie positive de la comptabilité, de la théorie des conventions et de la théorie néo institutionnelle au sein de la communication financière liée à la transition aux IAS/IFRS. Pour cela nous avons effectué une analyse lexicale à partir d'un programme informatique spécifiquement mis en place pour l'étude. Le principal constat est celui de la complémentarité des trois courants théoriques au sein de la communication financière de transition.

Suggested Citation

  • Samira Demaria, 2007. "Lecture multi-théorique de la période de transition aux normes IAS/IFRS : une analyse lexicale de la communication financière," Post-Print halshs-00266262, HAL.
    • Handle: RePEc:hal:journl:halshs-00266262
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00266262
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    References listed on IDEAS

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    1. Frazier, Kb & Ingram, Rw & Tennyson, Bm, 1984. "A Methodology For The Analysis Of Narrative Accounting Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 318-331.
    2. Franck Missonier-Piera, 2004. "Economic Determinants of Multiple Accounting Method Choices in a Swiss Context," Post-Print hal-02311733, HAL.
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    Cited by:

    1. Kamal Anouar, 2013. "L'Exces De Confiance Des Dirigeants Et La Decision De Distribution De Dividendes : Une Analyse Lexicale," Working Papers halshs-00797635, HAL.

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