References of "Olivier, Henri"
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See detailEnforcement of accounting standards and their impact on the consistent application of IFRS
Yammine, Mira ULg; Olivier, Henri ULg

Poster (2014, August 06)

The objective of this study is to determine the impact of enforcement of accounting standards on earnings management. In line with previous studies, we have selected timely loss recognition, small ... [more ▼]

The objective of this study is to determine the impact of enforcement of accounting standards on earnings management. In line with previous studies, we have selected timely loss recognition, small positive income, and earnings variability as proxies for earnings management. In order to reach our objective, we have defined our enforcement indexes using a survey on enforcement activities. The survey was prepared and sent directly to the institution oversight bodies that have an enforcement power on the application of IFRS in the studied countries. We find that the existence of an effective enforcement body that supervises the implementation and application of IFRS has reduced the frequency of large losses recognition, and have some impact in some situations on small positive income and earnings variability. Other tests are performed on specific enforcement activities such as pre-clearance and the sanctions imposed by the judicial system in a country. The study opens the door for additional investigations in the area of enforcement activities. [less ▲]

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See detailEnforcement of accounting standards, financial crisis, and their impact on impairment of non financial assets
Yammine, Mira ULg; Olivier, Henri ULg

Conference (2014, April 24)

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting ... [more ▼]

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting standards and the financial crisis on the consistent application of IAS 36 `impairment of assets¿. Listed companies from17 European countries applying IFRS are selected. Two groups of countries are selected based on government indicators namely rule of law, control of corruption, regulatory quality, and government effectiveness. Enforcement of accounting standards is determined from a survey addressed to the institutional oversights bodies that supervise and enforce accounting standards applications in each country. We find that the enforcement of accounting standards has decreased the impairment of assets registrations. But this observation appears to be true only in high government indicators countries. In these same countries the financial crisis has a positive impact on the impairment of assets magnitude. [less ▲]

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See detailConsistent application of IFRS, an empirical study of the effect of enforcement on impairment of assets (IAS 36)
Yammine, Mira ULg; Olivier, Henri ULg

Conference (2013, May)

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting ... [more ▼]

The consistent application of IFRS is a concern for the different users of financial statements. In this context this study aims to investigate the impact exercised by the enforcement of accounting standards on the consistent application of IAS 36 ‘impairment of assets’. Listed companies from 25 countries applying IFRS are selected. Linear and logistic regressions are performed on 5524 companies from these countries in order to study the impact of enforcement on impairment magnitude and recognition. Enforcement is represented by different indexes which are used in the literature. The enforcement effectiveness variables are defined according to reports generated by different institutions and organizations. The main results indicate that in case of an effective enforcement, a decrease in impairment recognitions takes place. [less ▲]

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Peer Reviewed
See detailEnforcement of rules – an empirical study of IAS 36 – impairment of assets
Yammine, Mira ULg; Olivier, Henri ULg

Conference (2013)

This study aims to determine whether there is an impact exercised by enforcement of rules on IAS 36 ‘impairment of assets’. Listed companies from 34 countries applying IFRS were selected. Different ... [more ▼]

This study aims to determine whether there is an impact exercised by enforcement of rules on IAS 36 ‘impairment of assets’. Listed companies from 34 countries applying IFRS were selected. Different regressions were performed on tangible and intangible assets. Four enforcement indexes were used following previous studies. The main results have shown a negative impact exercised by the rule of law index on impairment magnitude on tangibles and intangible assets excluding goodwill. This relation may be due to a decrease in impairments used to manage earnings. [less ▲]

Detailed reference viewed: 12 (0 ULg)
See detailLettre d'affirmation, dirigeants et réviseurs d'entreprises - Avant propos
Olivier, Henri ULg

in Centre d'information du revisorat d'entreprises (Ed.) Lettre d'affirmation, dirigeants et réviseurs d'entreprises (2008)

This book includes speakers contributions to a seminar on the representation letter and in particular the recently revised ISA 580. Authors discuss the concept of audit evidence, the responsibilities of ... [more ▼]

This book includes speakers contributions to a seminar on the representation letter and in particular the recently revised ISA 580. Authors discuss the concept of audit evidence, the responsibilities of management and auditors. Examples of representation letters are added in an appendix [less ▲]

Detailed reference viewed: 179 (5 ULg)
See detailPréface au lexique thématique de la comptabilité
Olivier, Henri ULg

in Antoine, Joseph (Ed.) Lexique thématique de la comptabilité (2008)

Detailed reference viewed: 70 (9 ULg)
See detailLe concept d'équivalence des normes, une réponse à la mondialisation des marchés de capitaux
Olivier, Henri ULg

in De Wulf, Hans; Steenot, Reinhard; Tison, Michel (Eds.) et al Van Alle Markten - Liber Amicorum Eddy Wymeersch (2008)

In this paper we discuss the criteria for recognition of foreign GAAPs applied by issuers of European Regulated Capital Markets. We also discuss the conditions to recognise inspections of audit firms ... [more ▼]

In this paper we discuss the criteria for recognition of foreign GAAPs applied by issuers of European Regulated Capital Markets. We also discuss the conditions to recognise inspections of audit firms auditing issuers on a EU Regulated Market carried out by foreign oversight authorities. We conclude that the concept of mutual recognition applied in the European Union differs from equivalence (or full reliance) applied in the US but in both cases it seems difficult to avoid the additional condition of convergence of standards. [less ▲]

Detailed reference viewed: 107 (6 ULg)