L'impact attendu de l'adoption des IAS/IFRS sur le marché financier français

Saidatou Dicko and Hanen Khemakhem
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Saidatou Dicko: Ecole des sciences de la gestion - UQAM - Université du Québec à Montréal = University of Québec in Montréal
Hanen Khemakhem: Ecole des sciences de la gestion - UQAM - Université du Québec à Montréal = University of Québec in Montréal

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Abstract: Following the adoption of international accounting standards in Europe and taking into account the particularity of French context, we ask the following question: what are the expected impacts of the adoption of international standards on the financial market and French companies listed? Based on international experience documented in the literature, the objective of this article is threefold: first, to examine the expected impact of the adoption of international standards on information asymmetry; second, analyze the expected impact of this adoption on the structure of corporate governance, and finally put an emphasis on the market with the question relating to the attraction of international investors. This analysis opens up avenues of empirical research interesting professors, researchers and students interested in French case.

Keywords: international accounting standards; asymmetric information; governance disclosures.; normes comptables internationales; France; asymétrie de l'information; gouvernance; divulgations. (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522509
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522509

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