The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France
| Autor: | Marie Chavent, Vanessa Kuentz, Elisabeth Walliser, Corinne Bessieux Ollier |
|---|---|
| Přispěvatelé: | GSCM MONTPELLIER FRA, Partenaires IRSTEA, Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture (IRSTEA)-Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture (IRSTEA), Université de Bordeaux (UB), Aménités et dynamiques des espaces ruraux (UR ADBX), Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture (IRSTEA), Université de Montpellier (UM), Montpellier Research in Management (MRM), Université Montpellier 1 (UM1)-Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School-Université Paul-Valéry - Montpellier 3 (UPVM)-Université de Montpellier (UM)-Université Montpellier 2 - Sciences et Techniques (UM2)-Université de Perpignan Via Domitia (UPVD), Institut de Mathématiques de Bordeaux (IMB), Université Bordeaux Segalen - Bordeaux 2-Université Sciences et Technologies - Bordeaux 1-Université de Bordeaux (UB)-Institut Polytechnique de Bordeaux (Bordeaux INP)-Centre National de la Recherche Scientifique (CNRS), Centre national du machinisme agricole, du génie rural, des eaux et forêts (CEMAGREF), Université de Perpignan Via Domitia (UPVD)-Université Montpellier 2 - Sciences et Techniques (UM2)-Université Paul-Valéry - Montpellier 3 (UPVM)-Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School-Université Montpellier 1 (UM1), Centre d'Etudes et de Recherche sur les Organisations et le Management (CEROM), Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School |
| Jazyk: | angličtina |
| Rok vydání: | 2012 |
| Předmět: |
Organizational Behavior and Human Resource Management
050208 finance business.industry media_common.quotation_subject mandatory adoption of IFRS 05 social sciences FRANCE Accounting 050201 accounting Inertia IFRS Phenomenon CLUSTER ANALYSIS 0502 economics and business [SDE]Environmental Sciences Economics [SHS.GESTION]Humanities and Social Sciences/Business administration business Finance ComputingMilieux_MISCELLANEOUS media_common |
| Zdroj: | International Journal of Accounting, Auditing and Performance Evaluation International Journal of Accounting, Auditing and Performance Evaluation, Inderscience, 2012, 8 (1), pp.91-113. ⟨10.1504/IJAAPE.2012.043967⟩ International Journal of Accounting, Auditing and Performance Evaluation, Inderscience, 2012, 8 (1), pp.91. ⟨10.1504/IJAAPE.2012.043967⟩ |
| ISSN: | 1740-8008 1740-8016 |
| DOI: | 10.1504/IJAAPE.2012.043967⟩ |
| Popis: | International audience; This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were unable to develop "experience of international standards" before they became mandatory from January 1, 2005. The question we try to answer is the following: will the change of accounting standards concerning the intangibles lead to the upheaval announced in the French accounts or will it rather introduce a phenomenon of inertia on behalf of the firms trying to modify their financial statements at a minimal level? An innovative divisive hierarchical clustering method for firms was applied: the DIV method. The results indicate three clusters of firms, each affected differently by the transition. Only one cluster displays a significant change whereas the others are unaffected by the transition. The inertia phenomenon described by Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed. |
| Databáze: | OpenAIRE |
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