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IAS/IFRS: Assessment and prospect
[Les IAS/IFRS : bilan et perspective]

Author

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  • Gaëlle Lenormand

    (UR - Université de Rennes)

  • Benjamin Poulard

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Touchais

    (UR - Université de Rennes)

Abstract

No abstract is available for this item.

Suggested Citation

  • Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-03125427, HAL.
    • Handle: RePEc:hal:journl:hal-03125427
    Note: View the original document on HAL open archive server: https://hal.science/hal-03125427
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    References listed on IDEAS

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    1. Devalle, Alain & Magarini, Riccardo & Onali, Enrico, 2009. "Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe," MPRA Paper 56174, University Library of Munich, Germany, revised 08 Oct 2009.
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    5. Holger Daske, 2006. "Economic Benefits of Adopting IFRS or US-GAAP - Have the Expected Cost of Equity Capital Really Decreased?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3-4), pages 329-373.
    6. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
    7. Holger Daske, 2006. "Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 329-373, April.
    8. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
    9. Corinne Bessieux Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print hal-02595142, HAL.
    10. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
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    12. Khurana, Inder K. & Kim, Myung-Sun, 2003. "Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies," Journal of Accounting and Public Policy, Elsevier, vol. 22(1), pages 19-42.
    13. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
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    15. Mary Barth, 2007. "Standard-setting measurement issues and the relevance of research," Accounting and Business Research, Taylor & Francis Journals, vol. 37(S1), pages 7-15.
    16. Mariam Boukari & Jacques Richard, 2007. "Les incidences comptables du passage des groupes français cotés aux IFRS," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 155-169.
    17. Jeanjean, Thomas & Stolowy, Hervé, 2008. "Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 480-494.
    18. Rick Cuijpers & Willem Buijink, 2005. "Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 487-524.
    19. Francis, J & Schipper, K, 1999. "Have financial statements lost their relevance?," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 319-352.
    20. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
    21. Bernard Colasse, 2009. "La normalisation comptable internationale face à la crise," Post-Print halshs-00444979, HAL.
    22. Corinne Bessieux Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L’adoption en France des normes IFRS relatives aux incorporels. Bouleversement des pratiques ou inertie ?," Post-Print hal-02052728, HAL.
    23. Brenda van Tendeloo & Ann Vanstraelen, 2005. "Earnings management under German GAAP versus IFRS," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 155-180.
    24. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels. Bouleversement des pratiques ou inertie ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 93-110.
    25. Lev, B & Zarowin, P, 1999. "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 353-385.
    26. Mariam Boukari & Jacques Richard, 2007. "Les incidences comptables du passage des groupes français cotés aux IFRS," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 155-169.
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