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Les déterminants de l'adoption anticipée des normes comptables internationales : choix financier ou opportunisme ?

Author

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  • Houda Affes
  • Antonello Callimaci

Abstract

As of January 2005, rule CE 1606/2002 requires all traded companies of the European Union to use international accounting standards (IAS/IFRS). The motivation of this study is to further understand the choice of early adoption of the IAS/IFRS. Using a logistic model, the research identifies the determinants of early adoption on a sample of 106 German and Austrian firms. It also examines if the IAS/IFRS adoption is an opportunity to manipulate accounting numbers. The results indicate that size, capital intensiveness, ownership dispersion and the abnormal growth of total assets and ROE increase the likelihood of early adoption. Further analyses allow to infer that the motivation is linked to financing rather than financial statement manipulation.

Suggested Citation

  • Houda Affes & Antonello Callimaci, 2007. "Les déterminants de l'adoption anticipée des normes comptables internationales : choix financier ou opportunisme ?," ACCRA, Association francophone de comptabilité, vol. 13(2), pages 149-166.
    • Handle: RePEc:cai:accafc:cca_132_0149
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    Citations

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    Cited by:

    1. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    2. Pascale Bueno Merino & Samuel Grandval & Marc Feuilloley, 2014. "L’analyse du business model par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat," Post-Print hal-01899386, HAL.
    3. Piotr Luty & Milos Petkovic, 2021. "Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 899-917.

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