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Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance

Author

Listed:
  • Gaëlle Lenormand

    (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

    (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)

Abstract

No abstract is available for this item.

Suggested Citation

  • Gaëlle Lenormand & Lionel Touchais, 2009. "Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance," Post-Print halshs-00473495, HAL.
    • Handle: RePEc:hal:journl:halshs-00473495
    as

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    Citations

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    Cited by:

    1. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-01737414, HAL.
    2. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.
    3. Gaëlle Lenormand & Lionel Touchais, 2014. "Le test de perte de valeur avec l’IAS 36 : difficultés et risques," Post-Print hal-01737388, HAL.
    4. Odile Barbe & Sophie Raimbault, 2014. "La Justification Des Appréciations Ameliore-T-Elle La Valeur Informative Du Rapport D'Audit?," Post-Print hal-01899542, HAL.
    5. Gaëlle Lenormand & Lionel Touchais, 2014. "Le test de perte de valeur avec l'IAS 36 : difficultés et risques Le cas du groupe PSA," Post-Print hal-03125451, HAL.
    6. Sami Basly & Tayeb Saadi, 2020. "The Value relevance of accounting performance measures for quoted family firms: A study in the light of the alignment and entrenchment hypotheses," Post-Print hal-03258926, HAL.
    7. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l’application des IAS/IFRS : vers une amélioration de la qualité de l’information financière ?," Post-Print hal-03125414, HAL.

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