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Accounting and prudential standards of banks in the EU: What stakes for long term investment?

Author

Listed:
  • Samira Demaria

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur)

  • Sandra Rigot

    (CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique)

  • Frédéric Lemaire

    (CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique)

Abstract

We pursue to analyse the contributions related to the definition of long term financing, in order to identify a consensual position of European stakeholders. Subsequently, we question the regulatory constraints of both prudential and accounting regulations in order to appreciate the stances of the banking and insurance sectors. We form and test a series of hypotheses and identify the impacts of the current institutional and regulatory framework on investment choices of insurance companies and banks. This paper provides a better understanding of the position that a large panel of European stakeholders have on these issues. Moreover, it adds to the debate on fair value accounting and its effects on prudential requirements for banks and insurance compani

Suggested Citation

  • Samira Demaria & Sandra Rigot & Frédéric Lemaire, 2014. "Accounting and prudential standards of banks in the EU: What stakes for long term investment?," Post-Print halshs-01068491, HAL.
    • Handle: RePEc:hal:journl:halshs-01068491
    as

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