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Les effets de l'adoption obligatoire des normes IFRS sur la gestion du résultat comptable : une analyse de 100 entreprises françaises

La revue des sciences de gestion, 2013-09, Vol.48 (263/264), p.163 [Peer Reviewed Journal]

Copyright Direction et Gestion SARL Sep-Dec 2013 ;ISSN: 1160-7742 ;EISSN: 1760-6136

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  • Title:
    Les effets de l'adoption obligatoire des normes IFRS sur la gestion du résultat comptable : une analyse de 100 entreprises françaises
  • Author: Hrichi, Yosr
  • Subjects: Corporate tax planning ; Earnings management ; Impact analysis ; International Financial Reporting Standards ; Organizational behavior
  • Is Part Of: La revue des sciences de gestion, 2013-09, Vol.48 (263/264), p.163
  • Description: This article examines the impact of the mandatory adoption of IFRS on earning management in the French context. Using a sample of 100 companies from the SBF 120, our goal is to identify changes in the behavior of the earning management between the pre and post adoption of IFRS. The empirical results reveal that earnings management as measured by the magnitude of discretionary accruals estimated by measuring five models (1991 to 2008) is more common among French companies after the 2005 transition.
  • Publisher: Epinay-sur-Orge: Direction et Gestion SARL
  • Language: French
  • Identifier: ISSN: 1160-7742
    EISSN: 1760-6136
  • Source: Cairn.info - Revues en accès libre
    ProQuest Central
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