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Information financière sur le risque de liquidité des banques

Author

Listed:
  • Christopher Hossfeld

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Cet article essaie de répondre aux questions suivantes concernant l'information financière sur le risque de liquidité publiée par les banques : • les informations requises par IFRS 7 sont-elles utiles pour les lecteurs des états financiers pour apprécier le risque de liquidité d'une banque ? • les obligations d'IFRS 7 sont-elles cohérentes avec celles du Comité de Bâle au niveau international ?

Suggested Citation

  • Christopher Hossfeld, 2009. "Information financière sur le risque de liquidité des banques," Post-Print halshs-00493859, HAL.
  • Handle: RePEc:hal:journl:halshs-00493859
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00493859
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