The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France

L'adoption des normes IFRS relatives aux incorporels: Bouleversement des pratiques ou inertie ? Le cas de la France

Corinne Bessieux Ollier, Marie Chavent (), Vanessa Kuentz and Élisabeth Walliser ()
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Corinne Bessieux Ollier: CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Marie Chavent: UB - Université de Bordeaux
Vanessa Kuentz: UR ADBX - Aménités et dynamiques des espaces ruraux - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture
Élisabeth Walliser: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were unable to develop "experience of international standards" before they became mandatory from January 1, 2005. The question we try to answer is the following: will the change of accounting standards concerning the intangibles lead to the upheaval announced in the French accounts or will it rather introduce a phenomenon of inertia on behalf of the firms trying to modify their financial statements at a minimal level? An innovative divisive hierarchical clustering method for firms was applied: the DIV method. The results indicate three clusters of firms, each affected differently by the transition. Only one cluster displays a significant change whereas the others are unaffected by the transition. The inertia phenomenon described by Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed.

Keywords: CLUSTER ANALYSIS; IFRS; FRANCE (search for similar items in EconPapers)
Date: 2012
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Published in International Journal of Accounting, Auditing and Performance Evaluation, 2012, 8 (1), pp.91-113. ⟨10.1504/IJAAPE.2012.043967⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02596070

DOI: 10.1504/IJAAPE.2012.043967

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