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

Listed author(s):
  • 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)

Registered author(s):

    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.

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    File URL: https://hal.archives-ouvertes.fr/hal-00646454/document
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    Paper provided by HAL in its series Post-Print with number hal-00646454.

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    Date of creation: 10 May 2011
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00646454
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646454
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

    References listed on IDEAS
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    1. Carlos Forner & Sonia Sanabria, 2010. "Post-Earnings Announcement Drift in Spain and Behavioural Finance Models," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 775-815.
    2. Holger Daske, 2006. "Economic Benefits of Adopting IFRS or US-GAAP - Have the Expected Cost of Equity Capital Really Decreased?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3-4), pages 329-373.
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    8. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
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