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ROE and value creation under IAS-IFRS: evidence of discordance from French firms

Aldo Levy (), Duc Khong and Mohamed Arouri ()
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Aldo Levy: CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: 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)
Date: 2010-04-08
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-01278655
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Published in european financial and accounting journal, 2010, 5 (3-4), pp.84-112

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Journal Article: ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms (2010) Downloads
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