La qualité informationnelle des Chiffres Comptables (IFRS Marché Français vs US GAAP Marché Américain)

Lionel Escaffre and Réda Sefsaf
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Lionel Escaffre: Centre de recherche - LARGO - UA - Université d'Angers
Réda Sefsaf: Centre de recherche - LARGO - UA - Université d'Angers

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Abstract: This study focuses on assessing the value relevance of US-GAAP and IFRS. However, unlike the work of the formers who made their comparison on a single financial market, we base our study on two different institutional models, namely the American market and the French market. Aware of the potential bias due to the characteristics of each of these two markets (Barth and Clinch, 1996), our problems will aim to compare the usefulness of accounting figures by the association between them and the stock price. Our research question will be to find out in what combination [US GAAP American market] or [IFRS, French Market], the association between accounting figures and stock prices is the more important?

Keywords: Stock market; Price; Association study; US-GAAP; IFRS; Marché Financier; Cours boursier; Association (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00524889
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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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