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Normes IFRS et mesure de la performance. Étude comparative auprès des établissements bancaires européens

Author

Listed:
  • Pascal Barneto

    () (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)

  • Georges Gregorio

    () (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

L'objet de ce papier est de s'interroger sur la performance financière des banques mesurée d'un point de vue comptable. A partir d'une étude menée sur dix ans auprès d'un échantillon constitué des 50 principales banques européennes, nous testons s'il est possible de déceler des différences de performance avant et après l'application des normes IFRS. En particulier, nous examinons si la juste valeur a pu jouer un rôle important dans cette performance. Nos résultats nous conduisent à montrer que la performance financière est, d'une part le résultat de la croissance de l'activité et de l'amélioration des marges, et d'autre part, peu impactée par les contraintes réglementaires propres au système bancaire. En outre, la juste valeur, appréhendée par les variables de notre modèle, n'a aucune incidence dans la mesure de la performance obtenue. Ainsi, nos conclusions rejoignent celles de Barth et Landsman (2010) sur le rôle de neutralité joué par la juste valeur.

Suggested Citation

  • Pascal Barneto & Georges Gregorio, 2011. "Normes IFRS et mesure de la performance. Étude comparative auprès des établissements bancaires européens," Post-Print hal-00646454, HAL.
  • Handle: RePEc:hal:journl:hal-00646454 Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646454
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    References listed on IDEAS

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