IFRS, Environnement Informationnel et Pertinence des chiffres comptables

Hela Turki (), Senda Wali and Younes Boujelbène ()
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Hela Turki: FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Senda Wali: FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Younes Boujelbène: FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax

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Abstract: This paper examines the impact of IFRS mandatory adoption on the earning's information content apprehended by the level of information asymmetry and whether this impact differs from one company to another with regard to its informational environment. The information asymmetry is measured by the properties of financial analysts' forecasts (error and dispersion).This study is conducted over 10 years from 2002 to 2012 (2004 was excluded) by taking as a sample all the companies that belong to the CAC all tradable indexes. The results show a significant relationship between these international's standards and the financial analysts' forecasts and a significant effect of the informational environment on this relationship.

Keywords: IFRS; Informational content; Financial Analysts’ Forecasts; Informational environment; Contenu informationnel; Prévisions des analystes financiers; Environnement informationnel (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901074
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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