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Analyse des facteurs explicatifs de la publication des rapports sociétaux en France
Damak-Ayadi, Salma - Université Paris-Dauphine (Paris IX) - 2005
This study develops and empirically tests a model of the corporate decision to disclose stakeholders' reports for French firms. The related literature is then reviewed in the first section. The next section identifies the factors influencing the decision to disclose stakeholders' reports. The...
Persistent link: https://www.econbiz.de/10010707782
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Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?
de La Bruslerie, Hubert; Gabteni, Heger - Université Paris-Dauphine (Paris IX) - 2014
This paper addresses the relationship between mandatory and voluntary information. The introduction of IFRS in 2005 … panel is used to empirically analyze the consequence of IFRS introduction. Referring to the 2003–2008 period gives a long …. We find that voluntary disclosure policies experienced an upward swing with the introduction of IFRS, giving support to …
Persistent link: https://www.econbiz.de/10011072893
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Normalisation comptable internationale : le retour du politique ?
Burlaud, Alain; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2010
Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...
Persistent link: https://www.econbiz.de/10010861501
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Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value
Thuelin, Elisabeth; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2004
From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair...
Persistent link: https://www.econbiz.de/10010905039
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Analyse de l’impact des normes IFRS sur le traitement comptable des cessions de créances : Une étude de cas auprès d’une société d’affacturage
Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2007
Persistent link: https://www.econbiz.de/10010905075
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Harmonisation comptable internationale
Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2009
Persistent link: https://www.econbiz.de/10010707086
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Le recours croissant aux évaluateurs externes dans le cadre des normes IFRS : Conséquences pour l’auditeur
Compernolle, Tiphaine; Bouden, Inès - Université Paris-Dauphine (Paris IX) - 2008
The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for …
Persistent link: https://www.econbiz.de/10010707141
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Le "comprehensive income" : vers la "full fair value"
Batsch, Laurent - Université Paris-Dauphine (Paris IX) - 2005
Persistent link: https://www.econbiz.de/10010707314
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Normalisation comptable internationale : le retour du politique ?
Burlaud, Alain; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2010
Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent; this process does not permit an effective...
Persistent link: https://www.econbiz.de/10010707825
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Normalisation comptable internationale : le retour du politique ? International accounting standardisation: is politics back ?
Burlaud, Alain; Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2010
Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent ; this process does not permit an effective...
Persistent link: https://www.econbiz.de/10010708022