ce ifrs ias

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The effect of adopting international accounting standards on creative accounting practices. A study

of a sample of institutions listed on the Paris Stock Exchange

(boubaker2826 @yahoo.com)

([email protected])

1606CE2002

2005

700070001100

IASIFRS

JELM41.C81

Abstract: The study aimed to measure the impact of the adoption of the International Accounting Standards (IAS/IFRS) on the profit management practices of the quoted institutions, as the European Union issued Law 2002/1606CE on July 19, 2002, which requires companies listed in European financial markets to implement international accounting standards ( IAS/IFRS) in its consolidated financial statements starting in 2005, the law applies to about 7,000 companies listed on European stock exchanges, of which 7,000 are companies, 1100 are French groups. The study concluded that the studied sample from the listed institutions listed in the stock market (Paris Stock Exchange) practiced profit management, therefore it can be said that the adoption of International Accounting Standards (IAS/IFRS) did not affect profit management practices. Keywords:Creative Accounting, Accounting Standards; Institutions Stock Exchange.

Jel Classification Codes

* ،[email protected]

mailto:[email protected]




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IASB

IASB

1606CE2002

7000

70001100

SBF250

I

Miller

SBF250


- 205 -

I.

I

-

-

-

I

-

-

- 206 -

-

-

-

-

-

-

I

Sarbanes OxleyAct

- IFRS

- IFRS


- 207 -

- IFRS

- Tsakumis and Christopher

- IFRSFASB

Accounting Estimates

Income

Accruals ManagementCreative Accounting

BigBath Accounting

Ronen and Yaari

-

-

- 208 -

-

GAAP

-

-

-

-

-

SBF250

IISBF250

II


- 209 -

∆ ∆

∆ ∆ ≠

∆

(WC)

Accor .Peugeot .Michelin .Chargeurs .Eutelsat communications...

AIR FRANCE KLM .Klepierre .Iliad. Gecina. Danone...) .

SBF250

- 210 -

SBF250

CL

WC

Accor

2015 3990 2031 1959

2016 1861 1855 6

2017 1821 1431 390

AIR FRANCE KLM

2015 7545 11999 -4454

2016 7607 10141 -2534

2017 9051 11045 -1994

Alten

2015 682,253 463,427 218,826

2016 776,638 536,851 239,787

2017 863,453 538,451 325,002

Altran Techno

2015 1033,17 913,61 119,56

2016 1053 1010 43

2017 1010 1314 -304

Aperam

2015 1657 1194 463

2016 1902 1422 480

2017 2264 1377 887

Arkema

2015 3129 1568 1561

2016 3155 2155 1000

2017 3966 1678 2288

Atos

2015 5120,6 4077,6 1043

2016 6374,3 5195,1 1179,2

2017 6435,9 5430,9 1005

BIC SOCIETE

2015 1410,897 379,941 1030,956

2016 1277,551 429,553 847,998

2017 1183,569 382,331 801,238

Bouygues

2015 15590 16980 -1390

2016 17301 16896 405

2017 17963 17548 415

Carrefour

2015 17311 22317 -5006

2016 19148 25095 -5947

2017 18816 23074 -4258

Cegedim

2015 451,293 536,311 -85,018

2016 261,823 230,993 30,83

2017 221,068 202,236 18,832

Chargeurs

2015 318,2 205,5 112,7

2016 390,6 210,6 180

2017 450,5 217,7 232,8

Covivio

2015 2518,72 1752,522 766,198

2016 1924,665 1818,656 106,009

2017 2324,727 2094,981 229,746

Danone

2015 7998 9202 -1204

2016 19113 9050 10063

2017 9641 10411 -770

Edenred 2015 3107 3961 -854


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2016 4116 5217 -1101

2017 4670 5631 -961

Eiffage

2015 9480 10009 -529

2016 10863 10872 -9

2017 11833 11279 554

Eutelsat communications

2015 803,8 369,9 433,9

2016 1643,9 1236 407,9

2017 836,3 397,5 438,8

Faurecia

2015 4311,8 5457,6 -1145,8

2016 4177,1 5377,7 -1200,6

2017 5581,9 5968,5 -386,6

Gecina

2015 880,831 1900,879 -1020,048

2016 798,779 825,145 -26,366

2017 1123,087 2109,033 -985,946

Guerbet

2015 510212 266911 243301

2016 621513 325358 296155

2017 558139 263077 295062

Iliad

2015 1432694 2677707 -1245013

2016 947803 2347621 -1399818

2017 972118 2159582 -1187464

JC Decaux

2015 1328,6 1427,1 -98,5

2016 2019,9 1309 710,9

2017 2101,9 1829,2 272,7

Klepierre

2015 986,5 3585,4 -2598,9

2016 1421,7 3436,5 -2014,8

2017 1361,2 3060,7 -1699,5

Michelin

2015 9959 5220 4739

2016 10853 6419 4434

2017 10782 5882 4900

Peugeot

2015 2015 19424 22958

2016 2016 21188 20397

2017 2017 26499 29243

∆WC

CFO

)∆WC

/CFO(

مؤشر

ممارسة

المحاسبة

الإبداعية

Accor

2015

2016 -1953 508 -3,844

2017 384 989 0,388 4,232

AIR FRANCE KLM

2015

2016 1920 2239 0,857

2017 540 2898 0,186 -0,671

Alten 2015

2016 20,961 112.405 0,186

- 212 -

2017 85,215 91.335 0,933 0,747

Altran Techno

2015

2016 -76,56 107,4 -0,713

2017 -347 161,5 -2,148 -1,435

Aperam

2015

2016 17 417 0,041

2017 407 440 0,925 0,884

Arkema

2015

2016 -561 821 -0,683

2017 1288 1008 1,278 1,961

Atos

2015

2016 136,2 1237,2 0,110

2017 -174,2 1018,9 -0,171 -0,281

BIC SOCIETE

2015

2016 -182,958 298,736 -0,612

2017 -46,76 380,557 -0,123 0,489

Bouygues

2015 2016 1795 2418 0,742 2017 10 2164 0,005 -0,737

Carrefour

2015 2016 -941 3305 -0,285 2017 1689 2843 0,594 0,879

Cegedim

2015 2016 115,848 58,569 1,978 2017 -11,998 73,484 -0,163 -2,141

Chargeurs

2015 2016 67,3 31,1 2,164 2017 52,8 30,7 1,720 -0,444

Covivio

2015 2016 -660,189 496,611 -1,329 2017 123,737 738,261 0,168 1,497

Danone

2015 2016 11267 2652 4,248 2017 -10833 2958 -3,662 -7,91

Edenred

2015 2016 -247 410 -0,602 2017 140 477 0,293 0,895

Eiffage

2015 2016 520 1167 0,445 2017 563 1334 0,422 -0,023

Eutelsat

communications

2015 2016 -26 895,7 -0,029 2017 30,9 982,9 0,031 0,06

Faurecia

2015 2016 -54,8 1296,7 -0,042 2017 814 1612,6 0,505 0,547

Gecina

2015 2016 993,682 405,569 2,450 2017 -959,58 328,635 -2,9208 -5,370

Guerbet

2015 2016 52854 38687 1,366 2017 -1093 56054 -0,019 -1,385


- 213 -

Excel

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14- 2012

7111

Iliad

2015 2016 -154805 1390100 -0,111 2017 212354 1349240 0,157 0,268

JC Decaux

2015 2016 809,4 457,1 1,771 2017 -438,2 434,2 -1,009 -2,78

Klepierre

2015 2016 584,1 956,2 0,611 2017 315,3 1034,3 0,305 -0,306

Michelin

2015 2016 -305 2765 -0,110 2017 466 2741 0,170 0,28

Peugeot

2015 2016 4325 6470 0,668 2017 -3535 5277 -0,670 -1,338

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(CC BY-NC 4.0).

The copyrights of all papers published in this journal are retained by the respective authors as per the Creative Commons Attribution License.

Algerian Review of Economic Development is licensed under a Creative Commons Attribution-Non Commercial license (CC BY-NC 4.0).

المحاسبة الإبداعيةالمعايير المحاسبية الدولية على ممارسات ثبني أثر ، (2021)محمد السعيد سعيداني ، بوبكر رزيقات

:الجسائر، (01العدد ) 08المجلد ، المجلة الجسائرية للتنمية الاقتصادية، -المسعرة ببورصة باريسعينة من المؤسسات لدراسة -

.214-203ص .جامعة قاصدي مرباح ورقلة، ص

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