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Impact Des Normes Ifrs Sur Le Compte De Resultat Et Le Bilan Des Entreprises Françaises Cotees : Une Approche Par Les Doubles Differences

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  • Catherine Grima

    (IAE Lille - IAE Lille University School of Management - Lille - Université de Lille)

Abstract

We analyse the impact of IFRS implementation on various financial ratios for the whole sample of Euronext-listed firms. The analysis is performed using a difference-indifference approach, where we treat companies whose accounts keep being established under the French national accounting standards as the control group. Our results highlight that several ratios exhibit unexpected patterns, suggesting that firms may engage in earnings management.

Suggested Citation

  • Catherine Grima, 2015. "Impact Des Normes Ifrs Sur Le Compte De Resultat Et Le Bilan Des Entreprises Françaises Cotees : Une Approche Par Les Doubles Differences," Post-Print hal-01188720, HAL.
    • Handle: RePEc:hal:journl:hal-01188720
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188720
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    References listed on IDEAS

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    1. Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
    2. Richard Barker, 2010. "On the Definitions of Income, Expenses and Profit in IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 147-158, December.
    3. Christopher Nobes, 2012. "On the Definitions of Income and Revenue in IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 9(1), pages 85-94, June.
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    Keywords

    IFRS; listed companies; financial disclosure; sociétés cotées; information financière;
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