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??? 132 SECTION 01 : Description de l'environnement de l'étude empirique ???????, CHAPITRE 05, p.134 ,
163 3.2.1. Les traitements des données manquantes???????, ?????.. 163 3.2.2. Traitement des Valeurs aberrantes et extrêmes (outliers) ??????... 164 ,
??????. 175 SECTION 02 : Résultats de l'étude empirique ???????, p.177, 1987. ,
????? 184 a. Résultats selon le degré de protection des investisseurs ???????, 186 b. Résultats selon le niveau de différence entre les normes locales et les IFRS ???????..???????..????????????.. 189 ,
modèle basé sur les rendements) ???????.. 195 2.1. L'influence de l'adoption des IFRS sur la pertinence informationnelle des chiffres comptables dans l'échantillon global ???????, ??????.. 195 2.1.1. Statistiques descriptives des variables ???????..??????? 195 2.1.2. Résultats des régressions ???????..???????..???? ,
201 a. Résultats selon le degré de protection des investisseurs ???????, p.201 ,
213 1.1. Définition des variables de contrôle, ???????..???????.. 213 1.2. Définition des modèles empiriques????????..???..????? ,
??????????? 233 1.1. Mesure de la qualité des Accruals ???????, p.233 ,
???? 237 2.1. Résultats sur l'échantillon global ???????..??????????.. 237 2.2. Résultats en fonction de la force juridique ???????, ??????? 238 2.3. Résultats en fonction du degré de différence entre les normes locales et les IFRS ???????..???????..???????..??????.. 239 ,
??????????? 243 Les contributions de la recherche?, ???????..???????..????, p.250 ,
381)** (0.222)** 0 ,