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

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  • Sandrine Boulerne
  • Jean-Michel Sahut

Abstract

Have IFRS improved the information content of intangible? The case of French companies listedIAS/IFRS are presumed to provide more uniform and relevant information which reflect the financial position and the assets of firm. In this article, we are study

Suggested Citation

  • Sandrine Boulerne & Jean-Michel Sahut, 2014. "Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels? Le cas des entreprises françaises cotées," Working Papers 2014-262, Department of Research, Ipag Business School.
  • Handle: RePEc:ipg:wpaper:2014-262
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    References listed on IDEAS

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    1. 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.
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    4. repec:bla:joares:v:38:y:2000:i:1:p:1-21 is not listed on IDEAS
    5. Hirschey, Mark, 1982. "Intangible Capital Aspects of Advertising and R&D Expenditures," Journal of Industrial Economics, Wiley Blackwell, vol. 30(4), pages 375-390, June.
    6. repec:bla:joares:v:38:y:2000:i:2:p:375-386 is not listed on IDEAS
    7. 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.
    8. 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.
    9. 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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