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Impact Des Normes Ifrs Sur Le Compte De Resultat Et Le Bilan Des Entreprises Françaises Cotees: Une Approche Par Les Doubles Differences
| Content Provider | Semantic Scholar |
|---|---|
| Author | Grima, Catherine |
| Copyright Year | 2015 |
| Abstract | We analyse the impact of IFRS implementation on various financial ratios for the whole sample of Euronext-listed firms. The analysis is performed using a difference-indifference approach, where we treat companies whose accounts keep being established under the French national accounting standards as the control group. Our results highlight that several ratios exhibit unexpected patterns, suggesting that firms may engage in earnings management. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://hal.archives-ouvertes.fr/hal-01188720/document |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |