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Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais

Author

Listed:
  • Elisabeth Combes-Thuelin

    () (Edhec Business School - lille)

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 Resultat : Enjeux Specifiques Au Secteur Bancaire Francais," Post-Print halshs-00584616, HAL.
  • Handle: RePEc:hal:journl:halshs-00584616
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584616
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/3348 is not listed on IDEAS
    2. Mathias Dewatripont & Jean Tirole, 1993. "La réglementation prudentielle des banques," ULB Institutional Repository 2013/9537, ULB -- Universite Libre de Bruxelles.
    3. Fama, Eugene F., 1985. "What's different about banks?," Journal of Monetary Economics, Elsevier, vol. 15(1), pages 29-39, January.
    Full references (including those not matched with items on IDEAS)

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