La pertinence informationnelle additionnelle des normes comptables internationales: comparaison entre les principaux marchés européens

Lionel Escaffre () and Réda Sefsaf
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Lionel Escaffre: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage
Réda Sefsaf: Centre de recherche - LARGO - UA - Université d'Angers

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Abstract: The establishment of IFRS led to a new philosophy of estimation and recovery of business performance in European markets. Our objective through this paper is to measure the impact and the degree of additional value relevance due to the adoption of IFRS in 2005. The results of empirical tests indicate different degrees of relevance depending on the additional financial market studied. For example, this relevance is estimated at 26.44% for Italy and - 74.95% for Great Britain.

Keywords: IFRS; pertinence informationnelle; marchés européens; value relevance; Europeans markets. (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00481511
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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