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Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne

  • Hervé Alexandre

    (CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris IX - Paris Dauphine)

  • Julien Clavier

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

Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties in refinancing their operations of credit supply, due to the informational problems they face and/or they cause. In this context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to be of higher quality, leads to an increase in the quantity of loans granted by banks constrained in liquidity, all else equal. Based on a sample of European banks, between 2003 and 2008, we obtain results in favour of this hypothesis.

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Paper provided by HAL in its series Post-Print with number hal-00936624.

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Date of creation: 21 May 2012
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Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012
Handle: RePEc:hal:journl:hal-00936624
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00936624
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