文章基本信息

标题：IFRS and Financial Performance: Study in the French Context
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作者：Hela Turki ; Senda Wali ; Zahra Tajuddin Abdelgader Ali 等
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2020
卷号：11
期号：2
页码：424-435
DOI：10.5430/ijfr.v11n2p424
出版社：Sciedu Press
摘要：This article examines the direct and indirect impact of the IFRS mandatory adoption on the financial performance of companies. The structural equation method has been applied to all companies that belong to the CAC All tradable index for the period from 2002 to 2012. By measuring financial performance by three measures, namely the Marris ratio, the Tobin Q and the PER ratio, the results show that the imposition of the international standards has no direct effect on the financial performance, its effect is indirect via the cost of capital.
关键词：IFRS; cost of capital and financial performance