La juste valeur satisfait-elle les qualités essentielles de l’information financière ? Le point de vue des analystes financiers français

Badreddine Hamdi and Houda Elabidi
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Badreddine Hamdi: LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique
Houda Elabidi: IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon, UB - Université de Bourgogne

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Abstract: The primary purpose of the application of fair value accounting is to provide financial informations that investors find most helpful in their decision making. To help better understand this issue, this research project examines the decision usefulness of fair value information to investors. Using a survey of French financial analysts, this study investigates the principal qualitative characteristics of fair value information. We examine especially whether this information is relevant, reliable and comparable. The results document that financial analysts consider fair value as an approach able to r eflect the current economic reality of the firm and to ameliorate the assessment of financial risk by investors. However, most respondents agree that fair value accounting could impair reliability and comparability of financial statements.

Keywords: financial analysts; comparability; Fair value; relevance; reliability; pertinence; analystes financiers; comparabilité; fiabilité; Juste valeur (search for similar items in EconPapers)
Date: 2010
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Published in La Revue du Financier, 2010, 181, pp.52-72

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01346773

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