Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels? Le cas des entreprises françaises cotées

Sandrine Boulerne and Jean-Michel Sahut

No 2014-262, Working Papers from Department of Research, Ipag Business School

Abstract: Have IFRS improved the information content of intangible? The case of French companies listedIAS/IFRS are presumed to provide more uniform and relevant information which reflect the financial position and the assets of firm. In this article, we are study

Pages: 35 pages
Date: 2014-01-01
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Working Paper: Les normes IFRS ont-elles améliorées le contenu informationnel des immatériels ?: le cas des entreprises françaises cotées (2008)
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