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ROE and value creation under IAS-IFRS: evidence of discordance from French firms

Author

Listed:
  • Aldo Levy

    (CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Duc Khong
  • Mohamed El Hedi Arouri

    (LEO - Laboratoire d'économie d'Orleans [2008-2011] - UO - Université d'Orléans - CNRS - Centre National de la Recherche Scientifique)

Abstract

Tis paper reexamine the effects that adoption of IFRS has had o financial reporting on French Firms. By analysing the 2004 financial statements of Franch market, we show that the transposition from French Stantards to IFRS has a significant impact on the ROE

Suggested Citation

  • Aldo Levy & Duc Khong & Mohamed El Hedi Arouri, 2010. "ROE and value creation under IAS-IFRS: evidence of discordance from French firms," Post-Print halshs-01278655, HAL.
    • Handle: RePEc:hal:journl:halshs-01278655
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    More about this item

    Keywords

    impact IFRS; Value cration; ROE;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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