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Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes

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  • Gregory Heem

    ()
    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR7321 - Université Nice Sophia Antipolis (UNS))

  • Dominique Dufour

    ()
    (GRM - Groupe de Recherche en Management - Institut d'Administration des Entreprises (IAE) - Nice - Institut d'Administration des Entreprises (IAE) - Toulon - Université Nice Sophia Antipolis [UNS] : EA4711 - Université de Toulon : EA4711)

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    Abstract

    L'IASB, a publié en octobre 2008 un amendement permettant aux banques de faire basculer des instruments financiers du portefeuille de trading évalué à la juste valeur vers des catégories évaluées au coût historique. L'objectif de notre article est d'analyser l'impact de ces reclassements sur les comptes des banques européennes cotées. Il apparaît que les banques ayant utilisé cette opportunité avaient pour caractéristiques d'être moins rentables et moins capitalisées que celles ne l'ayant pas utilisé. Le reclassement a ainsi permis une amélioration de la rentabilité et de la structure bilantielle.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/72/11/08/PDF/Heem_-_Les_effets_du_reclassement_des_instruments_financiers_sur_les_comptes_des_banques_europA_ennes_-_Economies_et_SociA_tA_s_-_2012.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00721108.

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    Date of creation: Mar 2012
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    Publication status: Published, Economies et Sociétés, 2012, 2, 553-570
    Handle: RePEc:hal:journl:halshs-00721108

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00721108
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    Related research

    Keywords: Instruments financiers; Banques; Reclassement; IFRS;

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    References

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    1. Escaffre, Lionel & Thuelin, Elisabeth, 2004. "Performance et juste valeur : la communication financière des établissements de crédit," Economics Papers from University Paris Dauphine 123456789/1270, Paris Dauphine University.
    2. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print, HAL halshs-00170460, HAL.
    3. Colasse, Bernard, 2009. "La normalisation comptable internationale face à la crise," Economics Papers from University Paris Dauphine 123456789/7516, Paris Dauphine University.
    4. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
    5. Burlaud, Alain & Colasse, Bernard, 2010. "Normalisation comptable internationale : le retour du politique ?," Economics Papers from University Paris Dauphine 123456789/4417, Paris Dauphine University.
    6. Joerg-Markus Hitz, 2007. "The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 16(2), pages 323-362.
    7. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print, HAL halshs-00266104, HAL.
    8. Bernard Colasse, 2009. "La normalisation comptable internationale face à la crise," Revue d'Économie Financière, Programme National Persée, Programme National Persée, vol. 95(2), pages 387-399.
    9. Lionel Escaffre & Réda Sefsaf, 2010. "L'impact comptable de la crise financière sur la volatilité des titres bancaires : Cas de la France, l'Italie et l'Allemagne," Post-Print, HAL hal-00481105, HAL.
    10. Tatsuya Yonetani & Yuko Katsuo, 1998. "Fair value accounting and regulatory capital requirements," Economic Policy Review, Federal Reserve Bank of New York, Federal Reserve Bank of New York, issue Oct, pages 33-43.
    11. Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph, 1996. "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 22(1-3), pages 43-77, October.
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