Normativity and R&D IFRS Accounting in France: A study of joint disclosures by managers and auditors

Guillaume Dumas () and Sophie Giordano-Spring ()
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Guillaume Dumas: UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: Anchored in an institutional perspective, the concept of 'normativity' refers to the idea that a rule can be seen as more or less binding by actors and that accordingly they do not comply always in full. We apply this concept to the study of compliance with the standard IAS38 particularly in development expenditure in France. The empirical study is conducted on the basis of 1190 annual reports from 225 companies over the period 2005-2011 (post adoption of IFRS). We observe that apparent compliance with the requirements of the standard is lower than that expected in an environment of perfect markets.

Keywords: Institutional; theory; Normativity; IAS38; R&D; expenditures; audit; report (search for similar items in EconPapers)
Date: 2016-07-07
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948504v1
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Published in European Institute for Advanced Studies in Management, Jul 2016, Sienna, Italy

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03948504

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