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Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value

Author

Listed:
  • Elisabeth Combes-Thuelin

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Escaffre

Abstract

From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineten European banking institutions, we first study the characteristics of this fair value voluntary information from 2000 to 2002. This research is based on a contents analysis of the voluntary information disclosed (frequency tests). Then the most representative factors of the informational structure are settled by means of a factor analysis.

Suggested Citation

  • Elisabeth Combes-Thuelin & Lionel Escaffre, 2004. "Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value," Post-Print halshs-00150750, HAL.
    • Handle: RePEc:hal:journl:halshs-00150750
    as

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    Cited by:

    1. Gabriela Victoria ANGHELACHE & Madalina – Gabriela Anghel & Daniel DUMITRESCU & Marius POPOVICI, 2016. "The International Framework of macro-prudential Supervision of Financial-Banking Markets," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 64(5), pages 73-78, May.
    2. Constantin ANGHELACHE & Radu Titus MARINESCU & Aurelian DIACONU & Daniel DUMITRESCU, 2016. "Banking Risk evaluation Model based on BASEL Committee," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 64(5), pages 110-115, May.

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