L'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats: Cas de la France et du Royaume-Uni

Lionel Escaffre () and Réda Sefsaf ()
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Lionel Escaffre: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage
Réda Sefsaf: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

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Abstract:  This study focuses on the impact of goodwill IFRS valuation on earnings management. According to IFRS 3 and IAS 36, amortization of goodwill is no longer allowed. In fact, they should be subject to annual impairment tests to determine whether there are any changes in value. Thus, the estimate of goodwill depends in part on a subjective choice undertaken by the managers who can have a discretionary behaviour when estimating potential losses. Our goal through this study is to test if there are an increase in earnings management after adopting IFRS in goodwill companies.

Keywords: GOODWILL; EARNING MANAGEMENT; CURRENT DISCRETIONARY ACCRUALS; IFRS 3.; ÉCART D'ACQUISITION; GESTION DES RESULTATS; ACCRUALS DISCRETIONNAIRES COURANTS; IFRS 3 (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996787
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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