THE DETERMINANTS OF MANAGEMENT PROVISIONS AFTER THE INTRODUCTION OF IAS / IFRS STANDARDS IN FRANCE

LES DETERMINANTS DE LA GESTION DES PROVISIONS (PRC) APRES L’INTRODUCTION DES NORMES IAS/IFRS EN FRANCE

Nader Mansouri
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Nader Mansouri: LISA - Laboratoire « Lieux, Identités, eSpaces, Activités » (UMR CNRS 6240 LISA) - CNRS - Centre National de la Recherche Scientifique - Università di Corsica Pasquale Paoli [Université de Corse Pascal Paoli]

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Abstract: This study examines determinants of the management of provisions among French listed companies after the introduction of IAS/IFRS in Europe in 2005. Provisions for non-current risks and charges used by companies to manage the SBF 120 results are evaluated to 7.2 billion € in 2005, 3.1 billion € in 2006 and 8.9 billion € in 2007. To meet this objective, the positive accounting approach have been mobilized. It uses the politico-contractual motivations and governance mechanisms. Testing hypotheses by structural equation modeling of 91 companies in the SBF 120 index during the period 2005-2007 validate the size of the company and the industry as incentives ; confirm the concentration of capital and the effectiveness of the Board as constraints ; and invalidates the assumptions of debt, smoothness and the quality of the external audit.

Keywords: provisions management; politico-contractual motivations; IAS 37; Governance; structural equations; gestion des PRC; théorie politico-contractuelle; gouvernance; équations structurelles. (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899131v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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