L'INFORMATION COMPTABLE EN JUSTE VALEUR: QUELLE UTILITE POUR LES INVESTISSEURS ?

Badreddine Hamdi and Houda Elabidi
Additional contact information
Badreddine Hamdi: ERMMES - Laboratoire d'Etudes et de Recherche Méditerranéennes en Management des Entreprises - UTLN - Université de Toulon
Houda Elabidi: ERMMES - Laboratoire d'Etudes et de Recherche Méditerranéennes en Management des Entreprises - UTLN - Université de Toulon

Post-Print from HAL

Abstract: The primary purpose of the application of fair value accounting is to provide financial informations that investors find most helpful in their decision making. To help better understand this issue, this research project examines the decision usefulness of fair value information to investors. Using a survey of French financial analysts, this study investigates the principal qualitative characteristics of fair value information. We examine especially whether this information is relevant, reliable and comparable. The results document that financial analysts consider fair value as an approach able to reflect the current economic reality of the firm and to ameliorate the assessment of financial risk by investors. However, most respondents agree that fair value accounting could impair reliability and comparability of financial statements.

Keywords: Fair value; relevance; reliability; comparability; financial analysts; Juste valeur; pertinence; fiabilité; comparabilité; analystes financiers (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459351
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

Downloads: (external link)
https://shs.hal.science/halshs-00459351/document (application/pdf)

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-00459351

Access Statistics for this paper

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