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Jilani, Faouzi
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Economics, Econometrics & Finance

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Impact of the Adoption of IFRS on the Level of Errors in Financial Forecasts BEN NEFISSA, BASMA; Jilani, Faouzi
Indonesian Management and Accounting Research Vol. 22 No. 2 (2023): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/33ssvw21

Abstract

  This article deals with the relationship between adopting IFRS and the quality of financial forecasts. Indeed, we analyze the impact of the transition to international accounting standards on a particular characteristic: errors in financial forecasts. Indeed, referring to French companies belonging to the CAC 40 index followed over the period 2006 -2016. After empirical analysis, we noted that the positive effect of IFRS on the quality of financial forecasts has been noticed: the transition to IFRS has led to decreased errors. Thus, through this research, we can affirm that IFRS are quality standards that favor decreased informational asymmetry, hence a better quality of financial forecasts.
Co-Authors BEN NEFISSA, BASMA