Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance

Gaëlle Lenormand and Lionel Touchais

ACCRA, 2009, vol. 15, issue 2, 145-163

Abstract: The aim of this article is to compare the value relevance for investors of IAS/IFRS with French GAAP to conclude on the supposed superiority of international standards. Before, we measure the financial consequences of the adoption of IFRS. First, we find the international standards have positive financial impacts on earnings and equity. Second, even if the two standards seem value relevant, we show IAS/IFRS bring more information.

Keywords: IAS/IFRS; financial consequences; value relevance (search for similar items in EconPapers)
Date: 2009
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