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Transition aux normes comptables IAS/IFRS, discipline de marché et adéquation des fonds propres aux risques dans l'industrie bancaire européenne

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  • Julien Clavier

    ()
    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

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    Abstract

    Cette étude teste l'hypothèse que la transition obligatoire aux normes comptables IAS/IFRS a contraint les banques à assurer une meilleure adéquation des fonds propres aux risques, du fait d'un renforcement de l'efficacité de la discipline de marché. Pour un échantillon de banques européennes, nous obtenons des résultats globalement conformes à l'hypothèse formulée. Ces résultats, outre de contribuer à étendre aux banques la littérature empirique traitant des effets économiques du passage aux IAS/IFRS, tendent à tempérer les récentes critiques formulées à l'égard de l'usage du référentiel de l'IASB dans l'industrie bancaire.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/64/68/38/PDF/Clavier.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00646838.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646838

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00646838/en/
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    Related research

    Keywords: Transition aux normes IAS/IFRS ; effets économiques ; banques ; adéquation des fonds propres;

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