DIVULGATION FINANCIERE ET TRANSITION AUX IAS-IFRS LE ROLE DU COMITE D'AUDIT ET DES AUDITEURS

Eric Demolli and Dominique Dufour
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Eric Demolli: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)
Dominique Dufour: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)

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Abstract: The progressive installation of the new accounting framework commonly called IAS-IFRS requires from the companies concerned a communication effort. The aim of this presentation is to study the quantitative information content related to the impact of the transition on annuals statements and cash-flow statement as well as the influence of the auditors. For this purpose we built an index of disclosure to describe the quantitative information published relating to the transition. Then we study the relations between this index and two characteristics of the company: the existence of an audit committee and the identity of the auditor. This study relies on a sample of 109 companies listed on the compartment Eurolist B of Euronext Paris.

Keywords: first time adoption; accounting disclosure; auditor.; IAS/IFRS; transition; divulgation financière; auditeur. (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-00460633
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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