De la pertinence informationnelle des chiffres comptables publiés par les sociétés cotées sur les Bourses d'Afrique de l'Ouest (B.R.V.M et Ghana Stock Exchange)

Jean-François Casta () and Alioune Badara Mbengue
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Jean-François Casta: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This paper examines the value relevance of accounting numbers published by listed companies on the markets BRVM (SYSCOHADA) and the GSE (IFRS). This study is part of the problem of the quality of accounting in emerging markets and of the current debate on the adoption of IFRS in the OHADA space. Through the methodology of the studies of associations, the results show: (1) The model (linear/non-linear) the most adequate for to write the relationship between accounting numbers and stock performance according to the indicator used; (2) The accounting earnings is more relevant on the BRVM by report to the GSE. And, the book value of equity is more informative on the GSE; (3) the effect of the presence of auditor(s) external(s) Big is not significant on this relationship.

Keywords: Value-Relevance; BRVM; GSE; SYSCOHADA; IFRS; référentiel SYSCOHADA (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902539v1
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Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

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