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L'impact des normes IFRS sur la performance et le risque des compagnies d'assurance

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  • Jean-Michel Sahut

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Mohamed Naceur Souissi

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

Les sociétés d'assurance sont des investisseurs institutionnels importants dont les bilans se composent essentiellement d'actifs financiers. Il en résulte que tout changement dans les règles d'évaluation de ces actifs a des répercussions importantes sur leur bilan et performance financière. La mise en place en France pour ce secteur des normes IFRS, et en particuliers la comptabilisation des actifs à leur juste valeur et non plus au coût historique, constitue donc un véritable défi. Dans le présent article, nous nous proposons donc d'évaluer l'impact de l'introduction des normes IFRS, notamment l'IAS 39, sur la performance financière et le risque des compagnies d'assurance. Pour se faire, nous procédons à une analyse comparative des compagnies d'assurance composant le SBF 250 avant et après l'introduction de ces nouvelles normes à partir de plusieurs indicateurs de performance à savoir le Combined Ratio, Combined Operating Ratio, le Taux de marge nette, et le Return On Capital Employed. L'intérêt managérial de cette étude est de savoir si l'introduction de ces nouvelles normes permet aux firmes de ce secteur d'accroître leur performance et d'expliquer leur comportement dans l'adoption de ces nouvelles règles.

Suggested Citation

  • Jean-Michel Sahut & Mohamed Naceur Souissi, 2007. "L'impact des normes IFRS sur la performance et le risque des compagnies d'assurance," Post-Print halshs-00544958, HAL.
  • Handle: RePEc:hal:journl:halshs-00544958
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544958
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    1. repec:dau:papers:123456789/1858 is not listed on IDEAS
    2. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
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    Cited by:

    1. Hela Turki & Senda Wali & Zahra Tajuddin Abdelgader Ali & Mona Hassab Elrasoul Mohammed, 2020. "IFRS and Financial Performance: Study in the French Context," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 424-435, April.

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