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L'application des normes IAS/IFRS par les entreprises françaises cotées : une décision sous influence institutionnelle

Author

Listed:
  • Elena Barbu

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

Cet article cherche à démontrer le rôle des facteurs institutionnels dans l'application des normes comptables internationales par les entreprises françaises cotées. Pour cela, nous avons analysé les réponses à un questionnaire fondé sur l'approche néo-institutionnelle, envoyé en 2005 aux directeurs financiers des entreprises du CAC 40 et Euronext 100. Les résultats obtenus ont permis de mettre en évidence que la décision d'appliquer les IAS/IFRS est influencée par l'environnement institutionnel : un fort isomorphisme coercitif coexiste avec un isomorphisme mimétique important. En outre, cette application n'est pas réalisée pour améliorer les performances des entreprises en termes d'information financière, mais pour conforter leur légitimité.

Suggested Citation

  • Elena Barbu, 2006. "L'application des normes IAS/IFRS par les entreprises françaises cotées : une décision sous influence institutionnelle," Post-Print halshs-00548117, HAL.
    • Handle: RePEc:hal:journl:halshs-00548117
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548117
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    References listed on IDEAS

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    1. Carol Adams & Pauline Weetman & Sidney Gray, 1993. "Reconciling national with international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 471-494.
    2. Elena Barbu, 2004. "L'harmonisation comptable internationale : d'un vagabondage comptable à l'autre," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 37-61.
    3. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2003. "‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 42-65, February.
    4. Elena Barbu, 2004. "L'harmonisation comptable internationale : d'un vagabondage comptable à l'autre," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(1), pages 37-61.
    5. Commons, John R., 1931. "Institutional Economics," History of Economic Thought Articles, McMaster University Archive for the History of Economic Thought, vol. 21, pages 648-657.
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