Renouncing the International Financial Reporting Standards: A Contribution to the Debate on Systematic Benefits of the IFRS
Type de matériel :
TexteLangue : français Détails de publication : 2017.
Sujet(s) : Ressources en ligne : Abrégé : This article contributes to the controversy surrounding the benefits of the IFRS. In particular, it focuses on the motivations of the French firms that chose to abandon the IFRS after their transfer from Euronext to Alternext. The results of our study reveal that returning to the French standards is experienced as a relief and a gain in autonomy and stability. The choice was based on a combination of opportunities and can be qualified as “emotional”. These companies experienced the IFRS as a constraint and acknowledge their nostalgia for the French standards
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This article contributes to the controversy surrounding the benefits of the IFRS. In particular, it focuses on the motivations of the French firms that chose to abandon the IFRS after their transfer from Euronext to Alternext. The results of our study reveal that returning to the French standards is experienced as a relief and a gain in autonomy and stability. The choice was based on a combination of opportunities and can be qualified as “emotional”. These companies experienced the IFRS as a constraint and acknowledge their nostalgia for the French standards
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