Les changements de normes comptables affectent-ils le niveau d’endettement des firmes ? (notice n° 634436)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02462cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121175126.0 |
| 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 | Aboulmaaty, Hebattallah |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les changements de normes comptables affectent-ils le niveau d’endettement des firmes ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 45 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’endettement des firmes, financées par obligations convertibles ou échangeables (OCE), est-il impacté par les changements de normalisation comptable en IFRS ou en US GAAP ? Basée sur deux échantillons de 104 entreprises européennes et de 105 entreprises américaines, et à partir d’un modèle de panel de sept années, l’étude démontre que (i) malgré la convergence des normes comptables, les entreprises américaines sont plus sensibles aux caractéristiques des OCE ; (ii) les changements de normes comptables des OCE n’ont pas réellement modifié les financements des entreprises américaines et européennes ; (iii) la nouvelle classification des OCE en dettes et capitaux propres réduit le levier financier et l’avantage fiscal, et n’a pas d’impact sur le niveaux d’endettement des firmes. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Is the debt of firms, financed by convertible and exchangeable bonds (CEB), impacted by changes in accounting standards in IFRS or US GAAP)? Based on two samples of 104 European firms and 105 American firms, and based on a seven-year panel model, the study shows that: (i) despite the convergence of accounting standards, American companies are more sensitive to CEBs characteristics than European ones; (ii) the changes in CEB’s accounting standards are not really changed the financing of US and European firms; (iii) the new classification of CEB as debt and equity reduces the financial leverage and the tax advantage and has no impact on the firm’s debt levels. |
| 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 | endettement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structure financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | obligations convertibles et échangeables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | US GAAP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capitaux propres |
| 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 | debt |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | convertible and exchangeable bonds |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital structure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | US GAAP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | equity |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Barneto, Pascal |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Management & Prospective | Volume 36 | 5 | 2020-02-01 | p. 101-126 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-gestion-2000-2019-5-page-101?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-gestion-2000-2019-5-page-101?lang=fr&redirect-ssocas=7080</a> |
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