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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?
Ramond, Olivier; Batsch, Laurent; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2007
informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …
Persistent link: https://www.econbiz.de/10011093898
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Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels
Farjaudon, Anne-Laure; Fabre, Karine - Université Paris-Dauphine (Paris IX) - 2007
Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency … adoption of IFRS standards on the accounting treatment of intangible assets. In a first part, we examine and compare the … accounts using IFRS. Findings show that five configurations representing the impact of IFRS application occur, two of which …
Persistent link: https://www.econbiz.de/10010861489
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La normalisation comptable et ses hommes
Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2004
Our purpose in this paper is to analyse the profile of people involved in accounting standard-setting. The discussion develops three aspects : 1) the opposition between expert and representative standard-setters ; 2) the more and more significant participation of professional standard-setters ;...
Persistent link: https://www.econbiz.de/10010707848
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Enron : Widespread Myopia
Daidj, Nabyla; Chabrak, Nihel - Université Paris-Dauphine (Paris IX) - 2005
This article looks at the Enron affair in terms of a diagnosis of the corporation's strategic choices. The authors show how analysts could have predicted Enron's difficulties in view of the incoherence observed in its strategic decisions, from the viewpoint of the theory of resource-based and...
Persistent link: https://www.econbiz.de/10010707878
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Towards intangible assets recognition : an empirical study of French CAC 40 companies
Farjaudon, Anne-Laure; Fabre, Karine - Université Paris-Dauphine (Paris IX) - 2005
This article, which is based on the analysis of 33 CAC 40 French companies, tries to give an overall picture of intangible asset accounting methods on the eve of the advent of the new international accounting standards. Despite the varying differences in the recognition of intangible assets, the...
Persistent link: https://www.econbiz.de/10010708079
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Reporting sociétal : limites et enjeux de la proposition de normalisation internationale "Global Reporting Initiative"
Quairel, Françoise; Capron, Michel - Université Paris-Dauphine (Paris IX) - 2003
GRI ( Global Reporting Initiative)is proposing guidelines for social and environmental reporting inspired by Anglo - Saxon accounting standardization. The limits of the transposition makes in fact its principles inapplicable. Nevertheless it tends to impose on and the large companies can find...
Persistent link: https://www.econbiz.de/10010708503
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A comparative study of the French and international regulations and practices as regards accounting treatment of intangible assets
Farjaudon, Anne-Laure; Fabre, Karine - Université Paris-Dauphine (Paris IX) - 2007
Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency … adoption of IFRS standards on the accounting treatment of intangible assets. In a first part, we examine and compare the … accounts using IFRS. Findings show that five configurations representing the impact of IFRS application occur, two of which …
Persistent link: https://www.econbiz.de/10010708531
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International Accounting Harmonisation: The Resistible Rise of the IASC/IASB
Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2009
Persistent link: https://www.econbiz.de/10010708638
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La normalisation comptable et ses acteurs
Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2004
The purpose of this paper is to provide a better understanding of the profile and the contribution of actors involved in the setting of accounting standards. The comparative literature suggests the opposition between “expert” and “representative” standard-setters. Considering both...
Persistent link: https://www.econbiz.de/10011073276
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Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB
Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2004
Organisation internationale de droit privé qui tire sa légitimité normative du monde anglo-saxon et produit des informations à destination des investisseurs, l’IASC/IASB ne dispose d’aucun pouvoir coercitif pour faire appliquer les normes comptables qu’il émet. Il lui faut donc...
Persistent link: https://www.econbiz.de/10011073279