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Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne

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Author Info

  • Hervé Alexandre

    (CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris IX - Paris Dauphine)

  • Julien Clavier

    (LEG/FARGO - Université de Bourgogne : EA)

Abstract

La théorie financière indique que les banques dépendantes en ressources externes et/ou fragiles financièrement éprouvent plus de difficultés à refinancer leurs opérations de prêt, en raison des problèmes informationnels auxquels elles font face et/ou qu'elles suscitent, d'où un risque accru de rationnement du crédit dans ces établissements. Dans ce cadre, cette étude teste l'hypothèse selon laquelle l'adoption obligatoire par les banques des normes comptables IAS/IFRS, réputées d'une qualité supérieure pour la prise de décision économique, a entraîné une hausse de la quantité de crédit offerte par les établissements contraints en liquidité, toutes choses égales par ailleurs. Pour un échantillon de banques européennes, sur la période 2003-2008, nous obtenons des résultats conformes à cette hypothèse.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number hal-00936624.

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Date of creation: 21 May 2012
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Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
Handle: RePEc:hal:journl:hal-00936624

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Keywords: Adoption obligatoire des normes comptables IAS/IFRS; conséquences économiques; banques; rationnement du crédit;

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