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Article dans une revue International Journal of Accounting, Auditing and Performance Evaluation Année : 2012

The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France

L'adoption des normes IFRS relatives aux incorporels : Bouleversement des pratiques ou inertie ? Le cas de la France

Résumé

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.
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Dates et versions

hal-02596070, version 1 (15-05-2020)

Identifiants

Citer

Corinne Bessieux Ollier, Marie Chavent, Vanessa Kuentz, Élisabeth Walliser. The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France. International Journal of Accounting, Auditing and Performance Evaluation, 2012, 8 (1), pp.91-113. ⟨10.1504/IJAAPE.2012.043967⟩. ⟨hal-02596070⟩
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