Le contenu informationnel du résultat net après l’introduction des normes IFRS (notice n° 634087)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02555cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121175018.0 |
| 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 | Saadi, Tayeb |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le contenu informationnel du résultat net après l’introduction des normes IFRS |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 51 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Avec l’adoption des normes IFRS, les groupes européens faisant appel public à l’épargne sont dans l’obligation de divulguer leurs états financiers sous un modèle de normes orienté vers les besoins d’information des investisseurs. Ce travail a pour objectif de vérifier si les normes IFRS, comparées aux normes françaises, améliorent la pertinence du résultat net pour répondre à ces besoins d’information. Nos conclusions révèlent que l’adoption des normes IFRS améliore sensiblement le contenu informationnel des résultats nets. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Information Content of Accounting Earnings after IFRS ImplementationSince the advent of the IFRS GAAP, European companies have reported their consolidated financial statements according to the investors’ model. This article aims to compare the value relevance of earnings as obtained from French GAAP and from IFRS GAAP. In particular, we check whether the adop-tion of IFRS standards improves the overall quality of the published earnings used by investors. Our results indicate that the value relevance of information content of earnings is greater under IFRS GAAP than French GAAP. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Con la adopción de las normas IFRS (Normas internacionales de información financiera, en sus siglas en inglés), los grupos europeos que pidan dinero público están obligados a divulgar su situación financiera, según un modelo de normas orientado a cubrir la necesidad de información de los inversores. El objetivo de este trabajo es verificar si las normas IFRS, en comparación a las normas francesas, mejoran la pertinencia del resultado neto en respuesta a dicha necesidad de información. Nuestras conclusiones ponen de manifiesto que las normas IFRS mejoran sensiblemente el contenido de la información de los resultados netos. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | résultat net |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pertinence |
| 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 | investisseurs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Accounting Earnings |
| 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 | Value Relevance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Investors |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Management & Prospective | Volume 31 | 4 | 2015-02-03 | p. 17-33 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-gestion-2000-2014-4-page-17?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-gestion-2000-2014-4-page-17?lang=fr&redirect-ssocas=7080</a> |
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