TY  - BOOK
AU  - Boulerne,Sandrine
AU  -  Sahut,Jean-Michel
TI  - Have IFRS Improved the Information Content of Intangibles? The Case of French Listed Companies
PY  - 2010///.
							
N1  - 30
N2  - 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
UR  - https://shs.cairn.info/journal-accounting-auditing-control-2010-1-page-7?lang=en&redirect-ssocas=7080
ER  -