ROE and value creation under IAS-IFRS: evidence of discordance from French firms
Aldo Levy (),
Duc Khong and
Mohamed Arouri ()
Additional contact information
Aldo Levy: CNAM - Conservatoire National des Arts et Métiers [CNAM]
Post-Print from HAL
Tis paper reexamine the effects that adoption of IFRS has had o financial reporting on French Firms. By analysing the 2004 financial statements of Franch market, we show that the transposition from French Stantards to IFRS has a significant impact on the ROE
Keywords: ROE; Value cration; impact IFRS (search for similar items in EconPapers)
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-01278655
References: Add references at CitEc
Citations: Track citations by RSS feed
Published in european financial and accounting journal, 2010, 5 (3-4), pp.84-112
There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.
Journal Article: ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms (2010)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01278655
Access Statistics for this paper
More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().