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Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels ? Le cas des entreprises françaises cotées

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  • Sandrine Boulerne
  • Jean-Michel Sahut

Abstract

IAS/IFRS are presumed to provide more uniform and relevant information which reflect the financial position and the assets of firm. In this article, we are studying the information content of intangible assets according to IAS/IFRS compared to the French GAAP for French listed firms (SBF 250 index). We show that, 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 favour of goodwill, on the other hand the greater accounting relevance of total intangible assets and goodwill when they are valued according to IAS/IFRS. With these standards, financial markets better integrate such contributions in stock market price and returns, especially for firms with a high density of intangible assets.

Suggested Citation

  • Sandrine Boulerne & Jean-Michel Sahut, 2010. "Les normes IFRS ont-elles amélioré le contenu informationnel des immatériels ? Le cas des entreprises françaises cotées," ACCRA, Association francophone de comptabilité, vol. 16(1), pages 7-32.
    • Handle: RePEc:cai:accafc:cca_161_0007
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    Cited by:

    1. Côme Segrétain & Denis Cormier, 2014. "Pertinence Du Goodwill Acquis Au Regard Des Resultats Residuels Nets Et Additionnels : Relation Theorique Et Etude Empirique Sur Le Marche Francais," Post-Print hal-01899436, HAL.

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