IMPACT DES NORMES IFRS SUR LE COMPTE DE RESULTAT ET LE BILAN DES ENTREPRISES FRANÇAISES COTEES: UNE APPROCHE PAR LES DOUBLES DIFFERENCES

Catherine Grima
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Catherine Grima: IAE Lille - IAE Lille University School of Management - Lille - Université de Lille

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Abstract: We analyse the impact of IFRS implementation on various financial ratios for the whole sample of Euronext-listed firms. The analysis is performed using a difference-indifference approach, where we treat companies whose accounts keep being established under the French national accounting standards as the control group. Our results highlight that several ratios exhibit unexpected patterns, suggesting that firms may engage in earnings management.

Keywords: IFRS; listed companies; financial disclosure; sociétés cotées; information financière (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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