IDEAS home Printed from https://ideas.repec.org/a/bfr/bullbf/200716301.html
   My bibliography  Save this article

L’impact des normes IFRS sur les données comptables des groupes français cotés

Author

Listed:
  • MARCHAL, S.
  • BOUKARI, M.
  • CAYSSIALS, J-L.

Abstract

Les normes IFRS n’ont eu qu’un impact limité sur les données comptables des groupes français et sur les ratios d’analyse financière calculés par la Banque de France. La pertinence du diagnostic financier suppose néanmoins que les analystes fassent évoluer leur démarche.

Suggested Citation

  • Marchal, S. & Boukari, M. & Cayssials, J-L., 2007. "L’impact des normes IFRS sur les données comptables des groupes français cotés," Bulletin de la Banque de France, Banque de France, issue 163, pages 27-42.
    • Handle: RePEc:bfr:bullbf:2007:163:01
    as

    Download full text from publisher

    File URL: https://publications.banque-france.fr/sites/default/files/medias/documents/bulletin-de-la-banque-de-france_163_2007-07.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l’application des IAS/IFRS : vers une amélioration de la qualité de l’information financière ?," Post-Print hal-03125414, HAL.
    2. Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.
    3. Hela Turki & Senda Wali & Younes Boujelbène, 2016. "IFRS, Environnement Informationnel et Pertinence des chiffres comptables," Post-Print hal-01901074, HAL.
    4. ., 2009. "The position of firms in 2008," Quarterly selection of articles - Bulletin de la Banque de France, Banque de France, issue 16, pages 53-81, Winter.
    5. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.
    6. Denis Cormier & Samira Demaria & Pascale Lapointe-Antunes & Robert Teller, 2009. "First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence," Post-Print halshs-00441336, HAL.
    7. Lionel Touchais, 2008. "La problématique du goodwill. Quelles évolutions et pour quels résultats ?," Post-Print hal-03125504, HAL.
    8. Hela Turki & Senda Wali & Younes Boujelbene, 2016. "The effect of IFRS mandatory adoption on the information asymmetry," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1209100-120, December.

    More about this item

    Keywords

    impacts des IFRS; transition aux IFRS; agrégats comptables; ratios financiers; juste valeur; analyse financière; groupes non financiers cotés.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bfr:bullbf:2007:163:01. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Michael brassart (email available below). General contact details of provider: https://edirc.repec.org/data/bdfgvfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.