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Utilité et comparabilité de l'information sectorielle : application aux groupes hôteliers internationaux et à leurs analystes financiers

Abstract : International accounting harmonization aims to improve financial reporting quality in order to enhance its usefulness. In this context, we study the usefulness and the comparability of segment information. Our research is mainly qualitative – analysis of annual reports and analysts’ reports contents - , hotel industry based and IAS/IFRS versus US GAAP focused. First, we address whether segment information is useful for financial analysts assessing usefulness through its use and its link with forecasts’ precision. Second, the research deals with the evolution of normalized segment information comparability and with the comparability of segment voluntary disclosures reported by international hotel groups. We find that, mainly because of the heterogeneity of disclosure practices, both usefulness and comparability of segment information remains incomplete and perfectible in the international hotel industry.
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  • HAL Id : tel-00699636, version 1

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Frédéric Demerens. Utilité et comparabilité de l'information sectorielle : application aux groupes hôteliers internationaux et à leurs analystes financiers. Gestion et management. Conservatoire national des arts et metiers - CNAM, 2011. Français. ⟨NNT : 2011CNAM0789⟩. ⟨tel-00699636⟩

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