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Business Model et information financière
Bertrand, F.; Disle, Ch.; Besacier, N. Gonthier; Périer, S. - HAL - 2012
Abstract : Suggested by the rise of the concept of business model in the academic literature, this article highlights the relevance of this concept in the field of financial reporting. It reports an empirical study conducted on all the texts setting out the accounting and financial obligations...
Persistent link: https://www.econbiz.de/10010899272
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The Pure Logic of Accounting: A Critique of the Fair Value Revolution
Biondi, Yuri - HAL - 2011
When international accounting standards were renamed to become international financial reporting standards, this seemed to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial communication and advertising. Does traditional accountability no...
Persistent link: https://www.econbiz.de/10008835382
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Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - HAL - 2013
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 … for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …
Persistent link: https://www.econbiz.de/10010820448
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Anticipation des crises financières : l'exemple des subprimes
Marty, Frédéric - HAL - 2011
La crise des subprimes a ravivé le débat relatif à la capacité des économistes à anticiper la survenance des crises financières. Si l'ensemble des facteurs de fragilité du système financier avait été de longue date identifié par les économistes, ceux-ci ne pouvaient prévoir à quel...
Persistent link: https://www.econbiz.de/10010820459
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Normes IFRS et mesure de la performance. Étude comparative auprès des établissements bancaires européens
Barneto, Pascal; Gregorio, Georges - HAL - 2011
testons s'il est possible de déceler des différences de performance avant et après l'application des normes IFRS. En …
Persistent link: https://www.econbiz.de/10010820730
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A neo-institutionalist model of the diffusion of IFRS accounting standards
Teller, Pierre; Luu, Philippe; Dufour, Dominique - HAL - 2013
IFRS (International Financial Reporting Standards). This model fits within the neo-institutional conceptual framework; more …/Powell representation and to simulate the diffusion processes of the IFRS. To this end, we implement a multi-agent simulation. The various … simulation scenarios are then compared to the observed diffusion of the IFRS. …
Persistent link: https://www.econbiz.de/10010821167
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Some characteristics of an equity security next-year impairment
Azzaz, Julien; Loisel, Stéphane; Thérond, Pierre-Emmanuel - HAL - 2013
one equity security, and under IFRS rules. We derive expression for the probability of impairment event for an equity … impairments in the IFRS framework. …
Persistent link: https://www.econbiz.de/10010821393
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Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes
Heem, Gregory; Dufour, Dominique - HAL - 2012
L'IASB, a publié en octobre 2008 un amendement permettant aux banques de faire basculer des instruments financiers du portefeuille de trading évalué à la juste valeur vers des catégories évaluées au coût historique. L'objectif de notre article est d'analyser l'impact de ces reclassements...
Persistent link: https://www.econbiz.de/10010759901
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Comparing the value relevance of earnings and book value in IFRS and GAAP standards
Escaffre, Lionel; Sefsaf, Réda - HAL - 2011
markets in IFRS, namely the Benelux countries, France, Spain, the United Kingdom and the US market in US GAAP. We will aim to …
Persistent link: https://www.econbiz.de/10010898605
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Voluntary adoption of IFRS: A study of determinants for UK unlisted firms
André, Paul; Walton, Peter; Yang, Dan - HAL - 2012
We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising … 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost … internationality, leverage, firm size and auditor reputation help explain UK unlisted firms' choice of voluntarily selecting IFRS …
Persistent link: https://www.econbiz.de/10010898667