Do IFRS improve the quality of financial information? A value relevance approach

Les IFRS améliorent-elles la qualité des informations financières ? Approche par la value relevance

Gaëlle Lenormand () and Lionel Touchais ()
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Gaëlle Lenormand: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Lionel Touchais: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: The aim of this article is to compare the value relevance for investors of IAS/IFRS with French GAAP to conclude on the supposed superiority of international standards. Before, we measure the financial consequences of the adoption of IFRS. First, we find the international standards have positive financial impacts on earnings and equity. Second, even if the two standards seem value relevant, we show IAS/IFRS bring more information.

Date: 2009
Note: View the original document on HAL open archive server: https://hal.science/hal-03125421
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Citations: View citations in EconPapers (1)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2009, ⟨10.3917/cca.152.0145⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03125421

DOI: 10.3917/cca.152.0145

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