L’impact de l’IFRS 8 sur le coût des capitaux propres

Article French OPEN
Lenormand , Gaëlle; Touchais , Lionel;
(2017)
  • Publisher: INSEEC/Management Prospective Ed.
  • Subject: IAS 14 | JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing | [SHS.GESTION]Humanities and Social Sciences/Business administration | IFRS 8 | segment reporting | JEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing | [ SHS.GESTION ] Humanities and Social Sciences/Business administration | cost of equity

International audience; This article measures the impact of IFRS 8 on the informational content of segment data. With a sample of French groups, we find a reduction of the cost of equity for firms changing the number of segments with IFRS 8. In this situation, IFRS 8 im... View more