Les choix d'options comptables lors de la transition aux normes IAS/IFRS: quel rôle pour la prudence ?

Samira Demaria and Dominique Dufour

ACCRA, 2007, vol. 13, issue 3, 195-218

Abstract: This paper?s objective is to analyse the accounting choices during the first application of international accounting standards IAS/IFRS. The sample is composed by groups of SBF 120 index. We use the conservative accounting hypothesis of positive accounting theory to explain accounting choices. Firstly, the paper observes the accounting choices during the first time adoption made by French groups. Then, the second goal of the article is to reveal the determining factors behind those choices using hypothesis issued of positive accounting theory. A logistic regression is used to test the determinants of accounting choices.

Keywords: IAS/IFRS; first time adoption; accounting choices; positive accounting theory; conservatism (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (8)

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