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Les choix d'options comptables lors de la première application des normes IAS/IFRS : Observation et compréhension des choix effectués par les groupes français

Abstract : The research project aims to observe and understand accounting choices made by French groups belonging to the SBF 120 index during the first time application of IAS/IFRS standards. To get a global point of view of the phenomenon we adopt a multi methods approach linking: constitution and analysis of a database, study of an econometric model, content analysis, survey and semi-structured interviews. Empirical data are studied with a conceptual framework combining positive accounting theory, conventional theory and sociological new-intuitionalism.
We underline the homogeneity of retained accounting choices, and a will of minimizing effect of the normative change by maintaining previous methods. Also we identify explaining determinants for accounting choices made during the first application of IAS/IFRS standards. During uncertain period, lobby exerts by institutions and professionals are highly important for the choosing process. Considering of limited cognitive capacities and the care of legitimacy of choice, accountant adopt a mimetic behavior.
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https://tel.archives-ouvertes.fr/tel-00360986
Contributor : Samira Demaria <>
Submitted on : Thursday, February 12, 2009 - 6:19:23 PM
Last modification on : Monday, October 12, 2020 - 10:27:46 AM
Long-term archiving on: : Tuesday, June 8, 2010 - 10:20:33 PM

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  • HAL Id : tel-00360986, version 1

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Samira Demaria. Les choix d'options comptables lors de la première application des normes IAS/IFRS : Observation et compréhension des choix effectués par les groupes français. Gestion et management. Université Nice Sophia Antipolis, 2008. Français. ⟨tel-00360986⟩

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