Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels? Le cas des entreprises françaises cotées
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
|Date of creation:||01 Jan 2014|
|Date of revision:|
|Contact details of provider:|| Postal: 184 Boulevard Saint-Germain, 75006 Paris|
Phone: 33 1 53 63 36 00
Web page: http://www.ipag.fr
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
- 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.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:ipg:wpaper:2014-262. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ingmar Schumacher)
If references are entirely missing, you can add them using this form.