L'adoption des IAS/IFRS par les groupes français cotés: volonté ou contrainte ?

Elena Barbu () and Charles Piot
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Elena Barbu: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Charles Piot: Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal

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Abstract: Abstract : At the time of mandated IAS/IFRS reporting, and following certain scepticism about their economic contribution, this article investigates the influences reported by CFOs regarding IAS/IFRS adoption. A survey questionnaire, defined according to neo-institutional theory premises, was sent to the CFO or equivalent of CAC 40, Euronext 100 and Next 150 firms. The main findings show a pregnant coercive isomorphism that coexists with a marked mimetic attitude. Besides, the use of IAS/IFRS is not perceived as a mean to improve the company's performance, but rather to consolidate its legitimacy.

Keywords: homogeneity of financial information; neo-institutional theory; listed companies; France; Homogénéité de l'information financière; IAS/IFRS; théorie néo-institutionnelle; entreprises cotées (search for similar items in EconPapers)
Date: 2012
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Published in Revue Française de Gestion, 2012

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01807795

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