THE IMPACT OF IFRS ADOPTION DURING THE 2008 FINANCIAL CRISIS ON THE RELATIONSHIP BETWEEN YIELD AND ACCOUNTING VARIABLES

Salem Lotfi Boumediene, Olfa Nafti and Emna Boumediene

Accounting & Taxation, 2014, vol. 6, issue 1, 51-67

Abstract: This research tests the impact of the financial crisis on the informational content of accounting numbers. The study is based on IAS-IFRS in the French context. The period chosen in this study is 2006 to 2011, divided into two periods: Pre-crisis 2006-2007 and post-crisis 2009-2010-2011. The results show the 2008 financial crisis contributed to reducing the information content of accounting numbers due to lack of confidence created by investors towards the information published on the basis of international standards.

Date: 2014
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