Le contenu informationnel du résultat net après l’introduction des normes IFRS

Saadi, Tayeb

doi:10.3917/g2000.314.0017

Gestion 2000

2015

DOI: 10.3917/g2000.314.0017

|View full text |Cite

Le contenu informationnel du résultat net après l’introduction des normes IFRS

Tayeb Saadi¹

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2022

2023

Publication Types

Select...

Article2

Relationship

Self Cite0

Independent2

Authors

Journals

Cited by 2 publications

References 22 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Structure financière et recours aux titres hybrides : le cas des sociétés du SBF 120

Barneto¹,

Ouvrard²,

Rannou³

2022

Gestion 2000

View full text Add to dashboard Cite

The purpose of this paper is to examine the financing of companies belonging to the SBF 120 index over the 2010-2018 period. The research question is whether the use of hybrid securities has an impact on the financial structure of groups under IFRS (International Financial Reporting Standards). Two categories of hybrid securities are used: those belonging to the TSDI family (Subordinated Notes with Indefinite Term) and those belonging to the CB family (Convertible Bonds). Our study highlights that: (i) only 53% of listed companies used a hybrid instrument over the period studied; (ii) there is a difference in the accounting classification of these instruments in 25% of cases, between the consolidated financial statements disclosed under IFRS and the parent company's stand-alone financial statements published under French GAAP; (iii) the overall amount of hybrid securities issued is too small to reveal an impact on financial structures and on the accounting classification by issuers.

show abstract

Structure financière et recours aux titres hybrides : le cas des sociétés du SBF 120

Barneto¹,

Ouvrard²,

Rannou³

2022

Gestion 2000

View full text Add to dashboard Cite

show abstract

The impact of IFRS on earning management activities among French companies

Tounsi

2023

Vie &Amp; Sciences De l'Entreprise

View full text Add to dashboard Cite

Cet article étudie l’impact de la divulgation financière sur la gestion des résultats comptables en France. Notre échantillon est composé de 230 sociétés françaises cotées dans l’indice boursier CAC All-Tradable pour deux périodes : pré-IFRS et post-IFRS. Notre étude s’appuie sur différentes méthodes empiriques : les données de panel ainsi que le test non-paramétrique de Wilcoxon. L’objectif de l’étude est de mettre en évidence l’impact de l’adoption des IFRS sur la pertinence de la valeur des bénéfices ainsi que sur les chiffres comptables. De plus, en utilisant des données de panel ainsi que le test t, nous avons examiné l’impact de l’adoption des IFRS sur la gestion des résultats comptables par les accruals. À la suite de nos résultats nous démontrons que l’adoption des normes IFRS a un impact négatif sur la gestion des résultats comptables par les régularisations.

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Le contenu informationnel du résultat net après l’introduction des normes IFRS

Cited by 2 publications

References 22 publications

Structure financière et recours aux titres hybrides : le cas des sociétés du SBF 120

Structure financière et recours aux titres hybrides : le cas des sociétés du SBF 120

The impact of IFRS on earning management activities among French companies

Contact Info

Product

Resources

About