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Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises

Editor

Listed:
  • Richard, Jacques

Author

Listed:
  • Boukari, Mariam

Abstract

IFRS, by their direct affiliation to the Anglo-Saxon accounting model, raise the question of their relevance to the Continental Europe context.This study aims to shed light on this question by highlighting, from a practical case study of the French Central Bank credit rating system, the implications of IFRS adoption in France for the methodology of financial statement analysis and credit rating of French groups.Results show a positive effect of new standards regarding the credit risk of non financial groups. They point out also that this effect can be equally attributed to the gain of transparency occasioned by the IFRS but also to the selective and conservative approach of the French Central Bank Credit Methodology.

Suggested Citation

  • Boukari, Mariam, 2014. "Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14066 edited by Richard, Jacques.
    • Handle: RePEc:dau:thesis:123456789/14066
    Note: dissertation
    as

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    More about this item

    Keywords

    Ifrs; Analyse Crédit; Groupes Français; Cotation crédit Banque de France; Prudence; Pertinence; Corporate Credit Analysis; French Groups; French Central Bank Credit Rating Model; Conservatism; Relevance;
    All these keywords.

    JEL classification:

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

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