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Le lissage du résultat : enjeux spécifiques au secteur bancaire français

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)

Abstract

L'existence d'une réglementation prudentielle assise sur les fonds propres influence les choix comptables des banques. Les positions restrictives de l'IASC sur les montages déconsolidants et le recours croissant au marché pour évaluer les actifs sont susceptibles de remettre en cause leurs pratiques de lissage du résultat.

Suggested Citation

  • Elisabeth Combes-Thuelin, 2001. "Le lissage du résultat : enjeux spécifiques au secteur bancaire français," Post-Print halshs-00150831, HAL.
    • Handle: RePEc:hal:journl:halshs-00150831
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    Cited by:

    1. Diéne Mohamed Kamara, 2017. "La Gestion opportuniste du ratio de solvabilité bancaire via les ajustements réglementaires des fonds propres : Etude d'un échantillon de banques européennes," Post-Print hal-01907414, HAL.

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