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L’impact de l’IFRS 8 sur le coût des capitaux propres

Abstract : This article measures the impact of IFRS 8 on the informational content of segment data. With a sample of French groups, we find a reduction of the cost of equity for firms changing the number of segments with IFRS 8. In this situation, IFRS 8 improves the usefulness of information to the shareholders thanks to a change in segmentation. This result confirms the IASB's expectation and conclusion about IFRS 8.
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Gaëlle Lenormand, Lionel Touchais. L’impact de l’IFRS 8 sur le coût des capitaux propres. Management & Avenir, INSEEC/Management Prospective Ed. 2017, 92 (2), pp.133-152. ⟨10.3917/mav.092.0133⟩. ⟨hal-01737294⟩



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