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Choix D'Options Comptables Lors De La Transition Aux Normes Ias/Ifrs

Author

Listed:
  • Samira Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

  • Dominique Dufour

    (GREMAN - GREMAN (matériaux, microélectronique, acoustique et nanotechnologies) - UT - Université de Tours - INSA CVL - Institut National des Sciences Appliquées - Centre Val de Loire - INSA - Institut National des Sciences Appliquées - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cette contribution se propose d'analyser les choix comptables, des groupes du SBF 120, intervenus lors de la transition aux normes comptables IAS/IFRS. Les apports de la Théorie Positive de la Comptabilité (TPC) sont utilisés à la lumière du principe de prudence pour tenter d'expliquer les choix d'options comptables. Le papier se propose dans un premier temps, d'observer les choix d'options effectués par les groupes français. Puis dans un second temps, d'analyser les déterminants de ces choix à l'aide d'hypothèses issues de la TPC. La méthode d'analyse statistique utilisée est la régression logistique.

Suggested Citation

  • Samira Demaria & Dominique Dufour, 2007. "Choix D'Options Comptables Lors De La Transition Aux Normes Ias/Ifrs," Post-Print halshs-00543071, HAL.
    • Handle: RePEc:hal:journl:halshs-00543071
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543071v1
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    References listed on IDEAS

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    1. Begoña Giner & William Rees, 2001. "On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(9‐10), pages 1285-1331, November.
    2. Franck Missonier-Piera, 2004. "Economic Determinants of Multiple Accounting Method Choices in a Swiss Context," Post-Print hal-02311733, HAL.
    3. Eve Chiapello, 2005. "Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005," Post-Print hal-00466528, HAL.
    4. Paul M. Healy & Amy P. Hutton & Krishna G. Palepu, 1999. "Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure," Contemporary Accounting Research, John Wiley & Sons, vol. 16(3), pages 485-520, September.
    5. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    6. Sudipta Basu, 2001. "Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(9‐10), pages 1333-1349, November.
    7. Begoña Giner & William Rees, 2001. "On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(9&10), pages 1285-1331.
    8. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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    Cited by:

    1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    2. Samira Demaria, 2010. "Comptabilisation des écarts actuariels. Mise en perspective des pratiques françaises," Post-Print halshs-00585681, HAL.
    3. Samira Demaria, 2008. "Changement de normes : la stabilité des choix comptables," Post-Print halshs-00522507, HAL.

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