Conséquences de l’adoption des IFRS sur l’information et les marchés financiers : Dix ans de littérature (2005-2014)
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2015
- handle: 10670/1.0oqco5
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IAS IFRS International Accounting Standards International Financial Reporting Standards Normes internationales d'information financière Normalisation comptable internationale NCI Information de presse Nouvelles (journalisme) InformationsCiter ce document
François Lantin et al., « Conséquences de l’adoption des IFRS sur l’information et les marchés financiers : Dix ans de littérature (2005-2014) », Revue française de gestion, ID : 10670/1.0oqco5
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Effects of IFRS adoption on financial informations and markets On the basis of a review of the papers published on the last decade (2005-2014), the article deals with the effects of IFRS adoption on the financial information and financial markets. After a descriptive analysis of 207 articles identifying various domains of researches, the article focuses on the impacts of the IFRS according to the information disclosure (value relevance, earnings management, quality and comparability) and the financial markets actors’ perception (analysts’ earnings forecasts, investment, stock and credit markets, cost of capital).