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Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais

  • Elisabeth Combes-Thuelin

    ()

    (Edhec Business School - lille)

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.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/58/46/16/PDF/COMBES-THUELIN.pdf
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Paper provided by HAL in its series Post-Print with number halshs-00584616.

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Date of creation: May 2001
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Publication status: Published - Presented, 22ÈME CONGRES DE L'AFC, 2001, France
Handle: RePEc:hal:journl:halshs-00584616
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584616/en/
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  1. Thuelin, Elisabeth, 1997. "Crise immobilière : l'éclairage américain," Economics Papers from University Paris Dauphine 123456789/3348, Paris Dauphine University.
  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.
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