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Les IFRS améliorent-elles la qualité des informations financières ? Approche par la value relevance

Abstract : The aim of this article is to compare the value relevance for investors of IAS/IFRS with French GAAP to conclude on the supposed superiority of international standards. Before, we measure the financial consequences of the adoption of IFRS. First, we find the international standards have positive financial impacts on earnings and equity. Second, even if the two standards seem value relevant, we show IAS/IFRS bring more information.
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https://hal.archives-ouvertes.fr/hal-03125421
Contributor : Lionel Touchais <>
Submitted on : Friday, January 29, 2021 - 1:54:49 PM
Last modification on : Wednesday, February 10, 2021 - 5:35:10 PM

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Gaëlle Lenormand, Lionel Touchais. Les IFRS améliorent-elles la qualité des informations financières ? Approche par la value relevance. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2009, ⟨10.3917/cca.152.0145⟩. ⟨hal-03125421⟩

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