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Effet Des Normes Comptables Tunisiennes Sur L'Information Comptable Relative Aux Risques Bancaires

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  • Imène Guermazi

    (LIGUE - Institut National des Sciences Comptables et de l'Administration d'Entreprises (INSCAE))

Abstract

This article puts in evidence the effect of the changes of Tunisian accountant standards inspired of international accounting standards on the information about bank risks. The adoption of these standards dragged the reprocessing of the information of the year preceding the reform what gives tow presentations of the same information. The results of the computation of the percentage point differences between the tow presentations of the variables Camels measuring bank risks as well as results of the mean comparison tests show that these ratios have meaningfully changed. These changes are essentially due to the exclusion of the client values' portfolio from the assets and the presentation of client credences net of provisions.

Suggested Citation

  • Imène Guermazi, 2009. "Effet Des Normes Comptables Tunisiennes Sur L'Information Comptable Relative Aux Risques Bancaires," Post-Print halshs-00460545, HAL.
    • Handle: RePEc:hal:journl:halshs-00460545
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460545
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    References listed on IDEAS

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    1. Philip Lowe & Claudio Borio, 2002. "Asset prices, financial and monetary stability: exploring the nexus," BIS Working Papers 114, Bank for International Settlements.
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