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Les pratiques bancaires en matière de valorisation des instruments financiers en IFRS

Author

Listed:
  • Gregory Heem

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur)

  • Dominique Dufour

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

Abstract

When financial markets are no more active, as in 2008, the question of fair value valuation techniques becomes crucial. IFRS 7 specifies a three-level hierarchy for fair value measurement disclosures: quoted market prices, valuation techniques based on observable inputs, valuation techniques based on non-observable inputs. The aim of this work is to study the evolution of fair value measurement techniques in European Banks since the beginning of the crisis. Our results show that banks - and more specifically great banks - increased the use of model valuation.

Suggested Citation

  • Gregory Heem & Dominique Dufour, 2013. "Les pratiques bancaires en matière de valorisation des instruments financiers en IFRS," Post-Print halshs-00854237, HAL.
    • Handle: RePEc:hal:journl:halshs-00854237
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    Keywords

    IFRS; Juste valeur; banques;
    All these keywords.

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