IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00543075.html
   My bibliography  Save this paper

Évaluation Empirique Des Impacts Des Évenements Ayant Abouti À L'Adoption De L'Ias 39 Sur Les Cours Boursiers Des Banques Françaises Cotées

Author

Listed:
  • Nessrine Ben Hamida

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

Abstract

Cet article étudie l'impact de 15 évènements reliés à l'IAS 39 sur les cours boursiers des banques françaises. Les résultats prouvent que les évènements qui annoncent une augmentation (diminution) de la probabilité de l'adoption de la norme donnent de rentabilités anormales négatives (positives) des actions des banques étudiées. De plus, nous avons démontré que la magnitude de la réaction des cours boursiers ne dépend pas des caractéristiques spécifiques des banques étudiées.

Suggested Citation

  • Nessrine Ben Hamida, 2007. "Évaluation Empirique Des Impacts Des Évenements Ayant Abouti À L'Adoption De L'Ias 39 Sur Les Cours Boursiers Des Banques Françaises Cotées," Post-Print halshs-00543075, HAL.
  • Handle: RePEc:hal:journl:halshs-00543075
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00543075
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00543075/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Venkatachalam, Mohan, 1996. "Value-relevance of banks' derivatives disclosures," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 327-355, October.
    2. Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan, 1996. "An investigation of capital market reactions to pronouncements on fair value accounting," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 119-154, October.
    3. Anne Beatty, 1995. "The effects of fair value accounting on investment portfolio management: how fair is it?," Review, Federal Reserve Bank of St. Louis, issue Jan, pages 25-39.
    4. Carey, Mark, 1995. "Partial market value accounting, bank capital volatility, and bank risk," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 607-622, June.
    5. Andrea Enria & Lorenzo Cappiello & Frank Dierick & Sergio Grittini & Andrew Haralambous & Angela Maddaloni & Philippe Molitor & Fatima Pires & Paolo Poloni, 2004. "Fair value accounting and financial stability," Occasional Paper Series 13, European Central Bank.
    6. 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.
    7. repec:bla:joares:v:25:y:1987:i:2:p:245-274 is not listed on IDEAS
    8. Lys, Thomas, 1984. "Mandated accounting changes and debt covenants : The case of oil and gas accounting," Journal of Accounting and Economics, Elsevier, vol. 6(1), pages 39-65, April.
    9. repec:bla:joares:v:21:y:1983:i:1:p:184-221 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    IAS 39; volatilité; banques;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00543075. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.