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Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais

Author

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  • Elisabeth Combes-Thuelin

    (EDHEC - EDHEC Business School - UCL - Université catholique de 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.

Suggested Citation

  • Elisabeth Combes-Thuelin, 2001. "Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais," Post-Print halshs-00584616, HAL.
    • Handle: RePEc:hal:journl:halshs-00584616
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584616
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    1. repec:dau:papers:123456789/3348 is not listed on IDEAS
    2. 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.
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    Cited by:

    1. Diéne Mohamed Kamara, 2017. "La Gestion opportuniste du ratio de solvabilité bancaire via les ajustements réglementaires des fonds propres : Etude d'un échantillon de banques européennes," Post-Print hal-01907414, HAL.

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