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Performance et juste valeur : la communication financière des établissements de crédit

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  • Escaffre, Lionel
  • Thuelin, Elisabeth

Abstract

Dès le 1er janvier 2005, les normes comptables applicables aux établissements de crédit cotés membres de l'Union européenne seront celles produites par l'IASB. Ces normes accordent une part croissante à la juste valeur. L'objectif de ce papier consiste en l'étude des caractéristiques de l'information volontaire en juste valeur publiée par les établissements de crédit entre 2000 et 2002.

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File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/1270/2/combes_thuelin_escaffre.pdf
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Bibliographic Info

Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/1270.

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Date of creation: May 2004
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Handle: RePEc:dau:papers:123456789/1270

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Web page: http://www.dauphine.fr/en/welcome.html
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Related research

Keywords: Réglementation prudentielle; Etablissements de crédit; Juste valeur; Normes comptables internationales; Information financière;

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  1. Diamond, Douglas W, 1984. "Financial Intermediation and Delegated Monitoring," Review of Economic Studies, Wiley Blackwell, vol. 51(3), pages 393-414, July.
  2. Fama, Eugene F., 1985. "What's different about banks?," Journal of Monetary Economics, Elsevier, vol. 15(1), pages 29-39, January.
  3. Mathias Dewatripont & Jean Tirole, 1993. "La réglementation prudentielle des banques," ULB Institutional Repository 2013/9537, ULB -- Universite Libre de Bruxelles.
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Cited by:
  1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.

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