[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00585681.html
   My bibliography  Save this paper

Comptabilisation des écarts actuariels. Mise en perspective des pratiques françaises

Author

Listed:
  • Samira Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract
Cet article poursuit deux objectifs : d'une part, identifier, sur une période de cinq exercices, les pratiques des groupes français cotés en matière de comptabilisation des écarts actuariels et d'autre part, mettre en perspective l'évolution des pratiques observées grâce aux apports de la théorie néo-institutionnelle sociologique

Suggested Citation

  • Samira Demaria, 2010. "Comptabilisation des écarts actuariels. Mise en perspective des pratiques françaises," Post-Print halshs-00585681, HAL.
    • Handle: RePEc:hal:journl:halshs-00585681
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00585681
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00585681/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Franck Missonier-Piera, 2004. "Economic Determinants of Multiple Accounting Method Choices in a Swiss Context," Post-Print hal-02311733, HAL.
    2. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print halshs-00266104, HAL.
    3. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 195-218.
    4. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," ACCRA, Association francophone de comptabilité, vol. 13(3), pages 195-218.
    5. Samira Demaria, 2008. "Changement de normes : la stabilité des choix comptables," Post-Print halshs-00522507, HAL.
    6. David Alexander & Brigitte Eierle & Christoph Hütten, 2008. "The Auditor as Standard-setter – some US evidence and its implications," Post-Print halshs-00522084, HAL.
    7. Martin Hoogendoorn, 2006. "International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 23-26, October.
    8. Samira Demaria & Dominique Dufour, 2007. "Choix D'Options Comptables Lors De La Transition Aux Normes Ias/Ifrs," Post-Print halshs-00543071, HAL.
    9. Rick Cuijpers & Willem Buijink, 2005. "Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 487-524.
    10. Samira Demaria, 2008. "Changement de normes : la stabilité des choix comptables," Post-Print halshs-00360983, HAL.
    11. Ana Isabel Morais, 2008. "Actuarial Gains and Losses: the Choice of the Accounting Method," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 127-139, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    2. Salima TAKTAK & Mohamed Ali AZOUZI & Mohamed TRIKI, 2013. "Why Entrepreneur Overconfidence Affect Its Project Financial Capability: Evidence From Tunisia Using The Bayesian Network Method," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 3(2), pages 61-84, June.
    3. Fadhila HAMZA & Anis JARBOUI, 2012. "Investor’s Commitment Bias and Escalation of Firm’s Investment Decision," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(2), pages 327-345, December.
    4. AZOUZI Mohamed Ali & JARBOUI Anis, 2013. "Why CEO Emotional Biases Affect Firm Assets Specificity Choice Bayesian Network Method: The Evidence from Tunisia," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 3(3), pages 329-350, March.
    5. Gomez Biscarri, Javier & Lopez Espinosa, German, 2008. "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, vol. 18(4), pages 369-388, October.
    6. Musa Inuwa Fodio & Victor Chiedu Oba & Abiodun Bamidele Olukoju & Ahmed Abubakar Zik-rullahi, 2015. "IFRS Adoption, Firm Traits and Audit Timeliness: Evidence from Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 11(3), pages 106-119, June.
    7. Abdullah, Azrul Bin, 2018. "Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case," SocArXiv npa6v, Center for Open Science.
    8. Muhammad Shahin Miah & Haiyan Jiang & Asheq Rahman & Warwick Stent, 2023. "The impact of IFRS complexity on analyst forecast properties: The moderating role of high quality audit," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 902-928, January.
    9. Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022. "Balance sheet smoothing," Berlin School of Economics Discussion Papers 0006, Berlin School of Economics.
    10. Shen, Chung-Hua & Huang, Yu-Li & Hasan, Iftekhar, 2012. "Asymmetric benchmarking in bank credit rating," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 22(1), pages 171-193.
    11. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
    12. Hela Turki & Senda Wali & Younes Boujelbène, 2016. "IFRS, Environnement Informationnel et Pertinence des chiffres comptables," Post-Print hal-01901074, HAL.
    13. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    14. Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
    15. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(11), pages 31-42, November.
    16. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
    17. Iatridis, George, 2012. "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, vol. 44(1), pages 21-35.
    18. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2006. "Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 388-414, September.
    19. Christian Gross, 2016. "The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(3), pages 423-460, December.
    20. Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen, 2010. "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 84-112.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00585681. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.