IFRS : les normes comptables du nouvel ordre économique global ?

Hoarau, Christian; Teller, Robert

doi:10.3917/cca.133.0003

Cited by 13 publications

(5 citation statements)

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“…Hoarau and Teller (2007) have indicated that “In keeping with the traditional view of accounting that is geared toward reissuing accounts and based on the concept of historical cost, several of these new standards adopt a prospective fair value approach, based essentially on the estimate of future cash flows. In adopting these standards, the real challenge is cognitive, understanding the economic or financial aspects of the transaction or event, and also controlling the use of estimation methods based on estimates future flows, methods that are often a prerequisite for measuring organizational performance and its recognition in the financial statements.” As a result, international accounting standards will change business practices and form an accounting revolution (Couleau-Dupont, 2010).…”

Section: Research Hypothesesmentioning

confidence: 99%

Understanding IFRS adoption

Riahi

Khoufi

2019

JAAR

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Purpose The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries. Design/methodology/approach The methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs. Findings The empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism). Research limitations/implications It is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit. Practical implications These empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards. Originality/value At the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.

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Section: Research Hypothesesmentioning

confidence: 99%

Understanding IFRS adoption

Riahi

Khoufi

2019

JAAR

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“…Critiquer cette tendance correspond pour certains à la défense d'une conception archaïque de la comptabilité, à un combat d'arrière-garde et à une prise de position doctrinale non innovante et ne reflétant pas l'évolution du monde économique et financier qui nous entoure (Bernheim et al, 1999). Pour (Hoarau et Teller, 2007), les partisans d'une innovation et d'une remise en question constante des Principes dogmes et conventions quels qu'ils soient, de manière non seulement à s'adapter au mieux à la réalité mais surtout à anticiper sur son évolution, considèrent que :…”

Section: Conséquences De L'évaluation à La Juste Valeur Sur Les éTats Financiersunclassified

Changing Attitudes toward Executive Perquisites: Indications from TARP

Carrothers¹,

Yao²

2019

JBE

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This paper examines what happened to Chief Executive Officer (CEO) monetary and nonmonetary compensation at Standard & Poors (S&P) 500 firms in the years surrounding the 2008 financial crisis and in the context of the Troubled Asset Relief Program (TARP) legislation. We use novel data on executive perks at S&P 500 firms from 2006 to 2012. Overall, the results are consistent with lasting impact on nonmonetary compensation and temporary impact on monetary compensation.

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“…Financial reports are used by shareholders and investors to monitor managers and directors (Hoarau and Teller, 2007), and therefore they have to minimize information asymmetry. Thus, managers…”

Section: Role Of Accounting Informationmentioning

confidence: 99%

European Financial Markets

2008

Contributions to Economics

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IFRS : les normes comptables du nouvel ordre économique global ?

Cited by 13 publications

References 0 publications

Understanding IFRS adoption

Understanding IFRS adoption

Changing Attitudes toward Executive Perquisites: Indications from TARP

European Financial Markets

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