Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of...

Nous étudions la pertinence informationnelle (value relevance) en Europe du résultat global par rapport à celle du résultat net, et l'apport des normes IFRS en la matière ainsi que l'impact d'une certification par les " grands cabinets d'audit ". Pour cela, nous utilisons une base de...

We investigate the effects of mandatory IRS adoption in th EU on accounting conversation, an essential feature of earning quality, and the way large audit firms(big 4) interact with it.

Since 2005, all European Union listed firms comply with IFRS. The resulting mandatory changes in accounting methods have substantially affected reported earnings. Using the factSet/JCF database that collects 2005 earnings forecast based on both IFRS and local GAAP for a set of European listed...