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Transition aux normes comptables IAS/IFRS, discipline de marché et adéquation des fonds propres aux risques dans l'industrie bancaire européenne

  • Julien Clavier

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS - UB - Université de Bourgogne)

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    This study tests the hypothesis that the mandatory IAS/IFRS adoption leads banks to operate with a higher capital buffer, due to a strengthening of the efficacy of market discipline. For a sample of European banks, we find evidence consistent with the formulated hypothesis. The results contribute to extend to banks the flourishing empirical literature dealing with the economic consequences of the IAS/IFRS mandatory adoption and tend to dampen the recent critics expressed against the use of the IAS/IFRS accounting standards in the banking industry.

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    File URL: https://hal.archives-ouvertes.fr/hal-00646838/document
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    Paper provided by HAL in its series Post-Print with number hal-00646838.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00646838
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646838
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