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Analyse De L'Effet Des Impots Differes Sur Le Contenu Informationnel Du Resultat : Cas Des Firmes Utilisant Les Normes Internationales Et Les Normes Americaines

Listed author(s):
  • Bernard Olivero

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis)

  • Nadia Sbei Trabelsi

    (UREMO - IHEC)

Registered author(s):

    L'objectif de ce papier est d'analyser l'effet des impôts différés sur le contenu informationnel du résultat pour deux échantillons de firmes se référant aux normes IAS/IFRS et aux US GAAP sur une période de dix ans (1994-2003). En effet, c'est à partir de 1999 que le traitement selon les normes internationales (IAS 12 révisée) est le même que celui des US GAAP. Les tests réalisés permettent d'analyser l'effet de l'adoption de l'IAS 12 révisée sur le contenu informationnel du résultat et sur la convergence entre les référentiels comptables international et américain. Globalement, les résultats obtenus montrent que le traitement des impôts différés selon l'IAS 12 révisée a contribué au rapprochement entre les deux référentiels : international et américain.

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    Paper provided by HAL in its series Post-Print with number halshs-00525821.

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    Date of creation: May 2008
    Publication status: Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom, 2008
    Handle: RePEc:hal:journl:halshs-00525821
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    1. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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