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Divulgation Financiere Et Transition Aux Ias-Ifrs Contenu Et Determinants

Author

Listed:
  • Eric Demolli

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

  • Dominique Dufour

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019))

Abstract

La mise en place progressive du nouveau referentiel comptable communement appele IAS-IFRS a impose aux societes concernees un effort de communication. L.objet de cette presentation est d.etudier le contenu de l.information quantitative afferente aux impacts de la transition sur les comptes annuels et sur le tableau de flux ainsi que les determinants de cette divulgation. A cette fin, nous elaborons un indice de divulgation ayant pour objet de decrire l.information quantitative publiee relative a la transition. Ensuite, en nous placant dans le cadre methodologique de la theorie de l.agence et l.asymetrie d.information, nous etudions les relations entre cet indice et differentes caracteristiques des societes. Cette etude est conduite sur un echantillon d'entreprises cotees sur le marche de Paris d.Euronext au sein du compartiment Eurolist B.

Suggested Citation

  • Eric Demolli & Dominique Dufour, 2007. "Divulgation Financiere Et Transition Aux Ias-Ifrs Contenu Et Determinants," Post-Print halshs-00544922, HAL.
    • Handle: RePEc:hal:journl:halshs-00544922
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544922
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    References listed on IDEAS

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