Les IFRS et l'utilité informationnelle du résultat global en Europe: le rôle des cabinets d'audit

Rémi Janin (), Charles Piot () and Pascal Dumontier ()
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Rémi Janin: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Charles Piot: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Pascal Dumontier: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

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Abstract: We study the effects of IFRS adoption in Europe on the value relevance of both the net income and comprehensive income, and the impact of Big 4 on this value relevance. We use an extensive database of more than 5000 adopters from 22 European countries. Our main findings are: the adoption of IFRS has enhanced the value relevance of both accounting performance measures; Big 4 auditors are associated with a more value relevant comprehensive income under IFRS than under local standards. These results suggest that IFRS improve the usefulness of accounting information to investors and that the contribution of Big 4 auditors in favor of earnings quality is more under IFRS than under local standards, especially for the comprehensive income.

Keywords: Comprehensive income; earnings quality; external audit; IFRS; Résultat global; qualité du résultat; audit externe (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691014v1
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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