IFRS and Financial Performance: Study in the French Context

Hela Turki, Senda Wali, Zahra Tajuddin Abdelgader Ali and Mona Hassab Elrasoul Mohammed

International Journal of Financial Research, 2020, vol. 11, issue 2, 424-435

Abstract: This article examines the direct and indirect impact of the IFRS mandatory adoption on the financial performance of companies. The structural equation method has been applied to all companies that belong to the CAC All tradable index for the period from 2002 to 2012. By measuring financial performance by three measures, namely the Marris ratio, the Tobin Q and the PER ratio, the results show that the imposition of the international standards has no direct effect on the financial performance, its effect is indirect via the cost of capital.

Keywords: IFRS; cost of capital and financial performance (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:11:y:2020:i:2:p:424-435

DOI: 10.5430/ijfr.v11n2p424

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