La contingence de la politique comptable des sociétés cotées: le cas de la transition aux normes IFRS

Éric Tort

ACCRA, 2007, vol. 13, issue 3, 171-194

Abstract: The implementation of International Financial Reporting Standards (IFRS) in the European Union since 2005 has confronted listed companies with substantial accounting choices regarding the practical application of these new standards in the preparation of consolidated financial statements. On the basis of a qualitative survey of six companies listed on a regional Euronext exchange, this paper studies contingency factors in the accounting policy of listed companies applying IFRS for the first time. In light of the firms? contractual theories, it analyzes the motivations in accounting choices from a contingency and sociological perspective, distinguishing different accounting policies according to the level of normalization achieved in accounting practices.

Keywords: international financial reporting standards; first-time application; listed companies; accounting policy; financial disclosure (search for similar items in EconPapers)
Date: 2007
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