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L'impact d'une nouvelle norme en matière d'information sectorielle sur les prévisions des analystes financiers

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  • Sakina Allioualla
  • Claude Laurin

Abstract

Recent literature on a renewed approach on line-of-business reporting show that, under SFAS 131, firms tend to disclose more information than under SFAS 14. However, the current literature is silent on the usefulness of the new ion-formation disclosed. The purpose of this study is to assess the usefulness on new line-of-business reporting by analyzing the impact of the this information on the financial analysts? previsions of EPS. For a sample of early adopters, our results show that financial analysts? prevision of EPS are more precise when based on information disclosed under SFAS 131 than information disclosed under SFAS 14.

Suggested Citation

  • Sakina Allioualla & Claude Laurin, 2002. "L'impact d'une nouvelle norme en matière d'information sectorielle sur les prévisions des analystes financiers," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 69-88.
    • Handle: RePEc:cai:accafc:cca_081_0069
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    Cited by:

    1. Frédéric Demerens & Pascale Delvaille, 2010. "Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international," Post-Print hal-00484285, HAL.
    2. François Meyssonnier & Frédéric Pourtier, 2012. "Contrôle du périmètre et périmètre de contrôle," Post-Print hal-00690972, HAL.

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