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Les normes IFRS ont-elles améliorées le contenu informationnel des immatériels ? : le cas des entreprises françaises cotées

  • Jean-Michel Sahut

    (CEREGE - CEntre de REcherche en GEstion - IAE de Poitiers)

  • Sandrine Boulerne

    (ESCEM Tours Poitiers - ESCEM School of Business and Management - Groupe école supérieure de commerce et de management Tours-Poitiers)

Cet article étudie le contenu informationnel des intangibles selon les normes IAS/IFRS par rapport au PCG pour les entreprises du SBF 250. Les résultats obtenus démontrent l'existence d'une plus grande pertinence des informations véhiculées par les données comptables du goodwill et des autres éléments incorporels lorsqu'ils sont valorisés selon les normes IFRS 3 et IAS 38. Les tests empiriques sur les intangibles individualisés et le goodwill traduisent une contribution substantielle de ces intangibles à la valeur actionnariale. Avec ces normes, les marchés financiers reflètent mieux de telles contributions dans les cours et les rentabilités boursières.

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Paper provided by HAL in its series Post-Print with number halshs-00525967.

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Date of creation: May 2008
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Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
Handle: RePEc:hal:journl:halshs-00525967
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525967/en/
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  1. Louis K. C. Chan, 2001. "The Stock Market Valuation of Research and Development Expenditures," Journal of Finance, American Finance Association, vol. 56(6), pages 2431-2456, December.
  2. Wolfgang Schultze, 2005. "The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(3), pages 276 – 297, July.
  3. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
  4. Hirschey, Mark, 1982. "Intangible Capital Aspects of Advertising and R&D Expenditures," Journal of Industrial Economics, Wiley Blackwell, vol. 30(4), pages 375-90, June.
  5. Dominique Dufour & Ahmed Zemzem, 2005. "Activation des frais de R&D : le cas des entreprises françaises cotées sur le Nouveau Marché," Post-Print halshs-00581187, HAL.
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