IDEAS home Printed from https://ideas.repec.org/p/gre/wpaper/2014-36.html
   My bibliography  Save this paper

L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire

Author

Listed:
  • Samira Demaria

    (GREDEG CNRS
    University of Nice Sophia Antipolis)

  • Grégory Heem

    (GREDEG CNRS
    University of Nice Sophia Antipolis)

Abstract

L'objet de cette communication est de présenter les évolutions récentes des normes comptables et prudentielles et d'analyser le point de vue des parties prenantes du secteur bancaire sur ces changements. Nous présentons tout d'abord les principales évolutions réglementaires depuis la crise financière (norme IFRS 9, Bâle 3) avec les liens éventuels. Puis à l'aide d'une méthodologie qualitative nous présenterons le point de vue des parties prenantes relatives à ces changements. Les principaux résultats montrent que la volonté des parties prenantes n'est pas d'obtenir une convergence du comptable et du prudentiel. Néanmoins la déconnexion stricte que l'on a connu par le passé semble révolue et les acteurs du prudentiel souhaitent que désormais les normes comptables se préoccupent davantage des éventuelles conséquences en matière de stabilité financière.

Suggested Citation

  • Samira Demaria & Grégory Heem, 2014. "L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire," GREDEG Working Papers 2014-36, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    • Handle: RePEc:gre:wpaper:2014-36
    as

    Download full text from publisher

    File URL: http://195.220.198.217/GREDEG-WP-2014-36.pdf
    File Function: First version, 2014
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
    2. repec:dau:papers:123456789/1270 is not listed on IDEAS
    3. 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-00481105, HAL.
    4. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
    5. Yuko Katsuo & Tatsuya Yonetani, 1998. "Fair value accounting and regulatory capital requirements," Economic Policy Review, Federal Reserve Bank of New York, vol. 4(Oct), pages 33-43.
    6. Coleman, Les, 2014. "Why finance theory fails to survive contact with the real world: A fund manager perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 226-236.
    7. Ackermann, Josef, 2008. "The subprime crisis and its consequences," Journal of Financial Stability, Elsevier, vol. 4(4), pages 329-337, December.
    8. repec:dau:papers:123456789/1846 is not listed on IDEAS
    9. Elisabeth Combes-Thuelin & Lionel Escaffre, 2004. "Performance et juste valeur : la communication financière des établissements de crédit," Post-Print halshs-00593050, HAL.
    10. Jean-François Casta, 2009. "Théorie positive de la comptabilité," Post-Print halshs-00679544, HAL.
    11. Gregory Heem & Henri Zimnovitch & Christian Simon, 2014. "Le cadre conceptuel des IFRS," Post-Print halshs-00925919, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    2. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
    3. Stanley C. W. Salvary, 2003. "Financial accounting information and the relevance/irrelevance issue," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 5(2), pages 140-175.
    4. Bouvatier, Vincent & Lepetit, Laetitia, 2008. "Banks' procyclical behavior: Does provisioning matter?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 18(5), pages 513-526, December.
    5. Argilés bosch, Josep M.a & Aliberch, Anna Sabata & Blandón, Josep García, 2012. "A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 109-142.
    6. Sin-Hui Yen & Yun-Ting Lai & Hui-Ling Chen, 2016. "Influence of Fair Value on the Qualitative Characteristics and Decision Usefulness of Accounting Information," Accounting and Finance Research, Sciedu Press, vol. 5(4), pages 179-179, November.
    7. Muhammad Shahin Miah & Haiyan Jiang & Asheq Rahman & Warwick Stent, 2023. "The impact of IFRS complexity on analyst forecast properties: The moderating role of high quality audit," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 902-928, January.
    8. Yiting Cao & Qi (Flora) Dong, 2020. "Does reporting position affect the pricing of the volatility of comprehensive income?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1113-1150, October.
    9. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    10. Jean-François Casta, 2003. "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 11-24.
    11. Tabak, Benjamin M. & Luduvice, André Victor D. & Cajueiro, Daniel O., 2011. "Modeling default probabilities: The case of Brazil," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 21(4), pages 513-534, October.
    12. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    13. Mattia Guerini & Francesco Lamperti & Mauro Napoletano & Andrea Roventini & Tania Treibich, 2022. "Unconventional monetary policies in an agent-based model with mark-to-market standards," Review of Evolutionary Political Economy, Springer, vol. 3(1), pages 73-107, April.
    14. Gwénaëlle Flandrin-Le Maire, 2003. "L'impact macroéconomique de la norme IAS 39," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 123-138.
    15. Alexandre, Herve & Clavier, Julien, 2017. "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry," The Quarterly Review of Economics and Finance, Elsevier, vol. 63(C), pages 249-258.
    16. Naifar, Nader, 2011. "What explains default risk premium during the financial crisis? Evidence from Japan," Journal of Economics and Business, Elsevier, vol. 63(5), pages 412-430, September.
    17. Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012. "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Journal of Banking & Finance, Elsevier, vol. 36(8), pages 2403-2415.
    18. Mohammad Aladwan, 2018. "Accounting Measurement Revolution and Market Value," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 279-279, November.
    19. Mihai Ristea & Corina Ioanăș & Mihaela Gruiescu & Anca Tuțu, 2016. "Valuation Models. Fair Value – Methods Of Assessment In Accounting," Romanian Economic Business Review, Romanian-American University, vol. 10(2), pages 311-326, December.
    20. Joonhyun Kim, 2018. "Volatilities of Book Income and Taxable Income and Their Risk Relevance," Social Sciences, MDPI, vol. 7(11), pages 1-14, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gre:wpaper:2014-36. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Patrice Bougette (email available below). General contact details of provider: https://edirc.repec.org/data/credcfr.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.