The impact of IFRS on hedging policies financial risks

L’impact des normes IFRS sur les politiques de couverture des risques financiers

Evelyne Poincelot () and Isabelle Chambost ()
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Evelyne Poincelot: IAE Franche Comté - Institut d'Administration des Entreprises de Franche Comté - Besançon - UFR SJEPG - UFR de Sciences juridiques, économiques, politiques et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE], CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - UB - Université de Bourgogne - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Isabelle Chambost: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: This paper aims to examine the possible relationships between economic coverage and accounting coverage and more specifically the question of the possible effects of changes, in accounting regulations in terms of coverage, on practices. It is based especially on the study, through the financial statements, of a possible change of coverage policy for the groups listed in France, following the change in accounting standards operated in 2005.

Keywords: Accounting and economics; Financial statements; Economic policy; Risques financiers; Politique économique (search for similar items in EconPapers)
Date: 2015-05
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Published in Revue Française de Gestion, 2015, 41 (249), pp.133 - 144. ⟨10.3166/RFG.249.133-144⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01432179

DOI: 10.3166/RFG.249.133-144

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