L'IDENTIFICATION DES INCORPORELS LORS DES REGROUPEMENTS D'ENTREPRISES: UNE ETUDE EXPLORATOIRE DU MARCHE FINANCIER FRANÇAIS

Inès Bouden ()
Additional contact information
Inès Bouden: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: Our study focused on the practices of French groups concerning the accounting treatment of intangibles acquired in business combinations. Particularly, we tested the value relevance of the accounting measures of such intangibles for the French stock market (a sample of 30 French firms during the period 1997-2003). The results of the linear regression that associates stock prices with fair values of intangibles acquired in business combinations show that the accounting recognition of these elements represents a value relevant information for the investors on the French stock market

Keywords: value relevance of financial information; French stock market; accounting recognition of intangibles; business combinations; pertinence de l'information financière; marché financier français; reconnaissance des incorporels; regroupements d'entreprises (search for similar items in EconPapers)
Date: 2005-05
References: Add references at CitEc
Citations:

Published in 26ème congrès de l'Association Francophone de Comptabilité, May 2005, Lille, France. pp.1-20

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00151302

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().