Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005

Chiapello, Ève

doi:10.1016/j.soctra.2005.06.002

Cited by 64 publications

(6 citation statements)

References 6 publications

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“…The literature has observed a bias in the composition of the Board in terms of overrepresentation of members with an Anglo-American background or a predominance of members with a background in professional accountancy and/or accounting standard setting (Botzem, 2012, Chapter 6;Brown, 2006;Chiapello, 2005;Chiapello & Medjad, 2009;Perry & Nölke, 2005). This is factually correct in that the initial Board had a large majority of members whose nationality could be described as Anglo-American, and that most members had a background in technical accounting, as members of standard-setting bodies or having held important accounting positions in companies (CZ, 2015, pp.…”

Section: Composition Of the Iasb Boardmentioning

confidence: 99%

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

Camfferman

Zeff

2017

European Accounting Review

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Based on Camfferman and Zeff [(2015). Aiming for global accounting standards : The International Accounting Standards Board, 2001. Oxford: Oxford University Press] we reflect on possibilities for academic research on the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs). We argue that a research agenda may be formed around the notion that the IASB differs from national standard setters because its constituent base includes jurisdictions as well as the more traditional preparer, user and auditor constituency groups. We show that taking a jurisdictional angle draws attention to the variety among the IASB's jurisdictional constituents, identifying numerous research possibilities related to their decisions to adopt, or not to adopt, IFRSs, and to the mechanisms they have developed to form their own IFRS policies and to interact with the IASB. We illustrate how the IASB's structure, governance, processes and standards are influenced by the challenge of reconciling the needs and values of jurisdictional constituents with the objective of setting global accounting standards. We call for research on the ramifications of the diversity of jurisdictional constituents, as well as changing perceptions of standard setting within jurisdictions, for all aspects of the functioning of the IASB. Such research should make greater use of the variety of sources available to researchers today.

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Section: Composition Of the Iasb Boardmentioning

confidence: 99%

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

Camfferman

Zeff

2017

European Accounting Review

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“…Cette littérature sera aussi mobilisée, dans la continuité des travaux de Corine Eyraud (2004) sur les transformations de la comptabilité chinoise ou d'Eve Chiapello (2005) sur l'adoption des normes IFRS en Europe, pour analyser la normalisation comptable de l'emprunt local. Cette démarche rejoint ainsi notre volonté de participer à l'approche émergente de la financiarisation présentée précédemment qui, afin d'étudier le capitalisme et ses changements les plus récents, se propose, plutôt que de l'appréhender en tant que système global, de l'aborder à partir des dispositifs de gestion et de régulation des organisations (Baud et Chiapello, 2015).…”

Section: Ii2 Rendre Compte De La Forme Financiarisée De La Relation D...unclassified

La forme financiarisée de la relation de crédit des collectivités locales françaises. De la crise à l’institutionnalisation .

2019

Action Publique

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“…Chiapello (2005) has gone further by writing that "the international standards tend to put forward the enterprise as being before all merchandise whose financial markets do business, and not as an institution producing and selling goods". Raffournier (2007) added to all these explanations that the IFRS norms lay down so major difficulties in practice to be used in the French context.…”

Section: Wwwccsenetorg/ijefmentioning

confidence: 99%

The Impact of the IAS/IFRS Adoption on the Predictive Quality of Discretionary Accruals: A Comparison between the French and the British Context

Olfa¹,

Hamadi²

2015

IJEF

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The purpose of this article is to study and compare the impact of the adoption of the international standards IAS/IFRS and the legal regime of a country on the pertinence of the discretionary accruals in terms of its quality of the prediction of future operating cash flows in two contexts: The French and United-Kingdom. The findings of our study prove that the adoption of these norms has clearly improved the predictive quality of discretionary accruals in the British context. In France, such effect has been demonstrated as significant and positive for both periods. The study of the impact of the IFRS norms on the predictive quality of discretionary accruals on the two European countries of our study shows that in the British context, the association between the discretionary accruals and the future operating cash flows is more important for the companies using the international norms than in those applying the British ones. In the French context, no significant association between the discretionary accruals and the IFRS has been verified. Next, our study has spread to see the impact of the legal regime on the predictive power of discretionary accruals before and after the adoption of the IAS/IFRS norms. The findings prove that the fullness of the association between the future operating cash flows and the discretionary accruals is stronger for the enterprises which are under the British context than those under the French one.

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Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005

Cited by 64 publications

References 6 publications

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History

La forme financiarisée de la relation de crédit des collectivités locales françaises. De la crise à l’institutionnalisation .

The Impact of the IAS/IFRS Adoption on the Predictive Quality of Discretionary Accruals: A Comparison between the French and the British Context

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