Samira est Maitre de conférences à l’Université Côte d’Azur et membre du laboratoire GREDEG (UMR 7321). Ses recherches portent sur les effets des normes comptables IFRS sur les pratiques des entreprises en matière d’investissement de long terme, sur la recrudescence de la publication d’indicateurs non-GAAP (non conformes aux IFRS) par les sociétés cotées et sur la divulgation d’informations environnementales par les sociétés du CAC 40.
Ses domaines de recherche : Normes comptables IFRS, Investissement de long terme, Non-GAAP, Divulgation d’informations environnementales financières et non financières.
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Climate transparency through firms' disclosures is often considered a prerequisite for the redirection of investments toward low-carbon economy. In order to provide effective incentives to improve this transparency, it is therefore crucial to identify its drivers.
Our analysis of the Climate Risks and Opportunities Index (CRORI) and the CDP climate score reveal a parallel improvement of these indices with different sectoral disparities over the 2015–2019 period. While our results are encouraging, they need to be put into perspective because these firms are still far from being carbon neutral.
Corporate disclosures related to climate risks are one of the ways to fight climate change by improving financial transparency for investors. An initial assessment, five years after the COP 21, of the climate disclosure practices of French companies (CAC 40) 2015-2019 will be presented. While the results are encouraging, they need to be put into...
Using the IPCC (2018) medium (2024) and long-term (2060) scenarios, this study analyzes the credit risk sensitivity of 763 international companies.
This article aims to analyse the compliance of CAC 40 firms with the recommendations of the Task Force on Climate‐related Financial Disclosures.
Based on content analysis of firms’ reference documents over 2015-2017, this article examines CAC 40 firms’ compliance with the recommendations of TCFD by building a new index to measure the disclosure of environmental information.
The aim of this paper is to explain why there is insufficient long-term capital investment despite the abundant savings collected by a booming financial sector. Special attention is given to understanding the role of today’s accounting and prudential requirements.
The paper shows that International Financial Reporting Standards (IFRS) can affect long-term asset allocation of banks and insurance companies. International accounting standards do not differentiate between low and carbon intensive investment and do not take into account climate risks beforehand.
This article seeks to investigate whether the fair value accounting may have short-termist bias on the financing of long-term investment.
Using an empirical stock-flow consistent (SFC) model for the French economy, we simulate an imported inflationary shock to emulate the current inflation situation and analyze the resulting macroeconomic impacts on the French economy. Two possible responses are considered: increased wage per capita so as to preserve workers’ purchasing power, increased margins by firms in order to restore their...
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