First-Time Adoption of IFRS, Managerial Incentives, and Value-Relevance: Some French Evidence

Cormier, Denis; Demaria, Samira; Lapointe‐Antunes, Pascale; Teller, Robert

doi:10.2308/jiar.2009.8.2.1

Public

First-Time Adoption of IFRS, Managerial Incentives, and Value-Relevance: Some French Evidence

Published in Journal of International Accounting Research • Jan 1, 2009

Authors:

Denis Cormier

Samira Demaria

Pascale Lapointe‐Antunes

Abstract

ABSTRACT: This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recog...

Subject

International Financial Reporting Standards

Equity (law)

Accounting

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