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Financial reporting: performance and fair value. The case of the European banking sector

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  • Elisabeth Combes-Thuelin

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Escaffre

Abstract

The information strategy aimed at the investors which is developed by a lot of European banking institutions consists in the disclosure of voluntary information such as the determination of the income by the way of fair value. The purpose of this paper is the presentation of the characteristics of this voluntary information.

Suggested Citation

  • Elisabeth Combes-Thuelin & Lionel Escaffre, 2003. "Financial reporting: performance and fair value. The case of the European banking sector," Post-Print halshs-00150784, HAL.
    • Handle: RePEc:hal:journl:halshs-00150784
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    References listed on IDEAS

    as
    1. Douglas W. Diamond & Philip H. Dybvig, 2000. "Bank runs, deposit insurance, and liquidity," Quarterly Review, Federal Reserve Bank of Minneapolis, vol. 24(Win), pages 14-23.
    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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