The Impact of IFRS Adoption During the 2008 Financial Crisis on the Relationship between Yield and Accounting Variables

Accounting & Taxation, v. 6 (1) p. 51-67

18 Pages Posted: 12 Dec 2014

See all articles by Salem Lotfi Boumediene

Salem Lotfi Boumediene

University of Illinois Springfield

Olfa Nafti

University of Manouba

Emna Boumediene

University of Manouba

Date Written: 2014

Abstract

This research tests the impact of the financial crisis on the informational content of accounting numbers. The study is based on IAS-IFRS in the French context. The period chosen in this study is 2006 to 2011, divided into two periods: Pre-crisis 2006-2007 and post-crisis 2009-2010-2011. The results show the 2008 financial crisis contributed to reducing the information content of accounting numbers due to lack of confidence created by investors towards the information published on the basis of international standards.

Keywords: IAS-IFRS, Crisis, Accounting Information and Performance

JEL Classification: C12, M41

Suggested Citation

Boumediene, Salem Lotfi and Nafti, Olfa and Boumediene, Emna, The Impact of IFRS Adoption During the 2008 Financial Crisis on the Relationship between Yield and Accounting Variables (2014). Accounting & Taxation, v. 6 (1) p. 51-67, Available at SSRN: https://ssrn.com/abstract=2391374

Salem Lotfi Boumediene (Contact Author)

University of Illinois Springfield ( email )

Olfa Nafti

University of Manouba ( email )

Campus Universitaire de La Manouba
la Manouba, Manouba 2010
Tunisia

Emna Boumediene

University of Manouba ( email )

Campus Universitaire de La Manouba
la Manouba, Manouba 2010
Tunisia

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