Advanced Search
MyIDEAS: Login to save this paper or follow this series

Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais

Contents:

Author Info

  • Elisabeth Combes-Thuelin

    ()
    (Edhec Business School - lille)

Abstract

L'existence d'une réglementation prudentielle assise sur les fonds propres influence les choix comptables des banques. Les positions restrictives de l'IASC sur les montages déconsolidants et le recours croissant au marché pour évaluer les actifs sont susceptibles de remettre en cause leurs pratiques de lissage du résultat.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://halshs.archives-ouvertes.fr/docs/00/58/46/16/PDF/COMBES-THUELIN.pdf
Download Restriction: no

Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00584616.

as in new window
Length:
Date of creation: May 2001
Date of revision:
Publication status: Published - Presented, 22ÈME CONGRES DE L'AFC, 2001, France
Handle: RePEc:hal:journl:halshs-00584616

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584616/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: lissage du résultat ; réglementation prudentielle ; montages déconsolidants ; coût historique;

Other versions of this item:

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Fama, Eugene F., 1985. "What's different about banks?," Journal of Monetary Economics, Elsevier, Elsevier, vol. 15(1), pages 29-39, January.
  2. Thuelin, Elisabeth, 1997. "Crise immobilière : l'éclairage américain," Economics Papers from University Paris Dauphine 123456789/3348, Paris Dauphine University.
  3. Mathias Dewatripont & Jean Tirole, 1993. "La réglementation prudentielle des banques," ULB Institutional Repository 2013/9537, ULB -- Universite Libre de Bruxelles.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584616. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.