Have IFRS Improved the Information Content of Intangibles? The Case of French Listed Companies (notice n° 410602)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01540cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102805.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Boulerne, Sandrine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Have IFRS Improved the Information Content of Intangibles? The Case of French Listed Companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 30 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | IAS/IFRS are presumed to provide more uniform and relevant information which reflect the financial position and the assets of the firm. In this paper, we study the information content of intangible assets according to IAS/IFRS as compared to the French GAAP for French listed firms (SBF 250 Index). We show on one hand that the transition to IAS/IFRS did not change the overall amount of intangible assets, even though it operated substitution effects in favor of goodwill. On the other hand, there is a greater accounting relevance of total intangible assets and goodwill when these are valued according to IAS/IFRS. With these standards, financial markets better integrate such contributions in the stock market price and returns, especially for firms with a high concentration of intangible assets. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | profitability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangible asset |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sahut, Jean-Michel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 16 | 1 | 2010-04-01 | p. 7-32 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2010-1-page-7?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2010-1-page-7?lang=en&redirect-ssocas=7080</a> |
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