IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00524889.html
   My bibliography  Save this paper

La qualité informationnelle des Chiffres Comptables (IFRS Marché Français vs US GAAP Marché Américain)

Author

Listed:
  • Lionel Escaffre

    (Centre de recherche - LARGO - UA - Université d'Angers)

  • Réda Sefsaf

    (Centre de recherche - LARGO - UA - Université d'Angers)

Abstract

This study focuses on assessing the value relevance of US-GAAP and IFRS. However, unlike the work of the formers who made their comparison on a single financial market, we base our study on two different institutional models, namely the American market and the French market. Aware of the potential bias due to the characteristics of each of these two markets (Barth and Clinch, 1996), our problems will aim to compare the usefulness of accounting figures by the association between them and the stock price. Our research question will be to find out in what combination [US GAAP American market] or [IFRS, French Market], the association between accounting figures and stock prices is the more important?

Suggested Citation

  • Lionel Escaffre & Réda Sefsaf, 2008. "La qualité informationnelle des Chiffres Comptables (IFRS Marché Français vs US GAAP Marché Américain)," Post-Print halshs-00524889, HAL.
    • Handle: RePEc:hal:journl:halshs-00524889
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00524889
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00524889/document
    Download Restriction: no
    ---><---

    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:halshs-00524889. 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.