IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01678739.html
   My bibliography  Save this paper

Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8

Author

Listed:
  • Dragos Zelinschi

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • Yves Levant

    (SKEMA Business School - SKEMA Business School)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies with IFRS 8, but in reality financial reporting remained unchanged. Through a field study, we emphasize the institutional logic ruling this phenomenon, shaped around the concept of decoupling. Our study leads to two series of preliminary results: the first one refers to the dynamics of power within companies, while the second one allows us to build a model explaining the decoupling.

Suggested Citation

  • Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8," Post-Print hal-01678739, HAL.
    • Handle: RePEc:hal:journl:hal-01678739
    DOI: 10.4000/fcs.1274
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Aurélien Bargain & Christophe Maurel, 2017. "L'instrumentation de gestion au service de la mutualisation de services publics communaux : quels enjeux pour quels effets ?," Post-Print hal-01907611, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01678739. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.