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Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value
Thuelin, Elisabeth; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2004
From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair...
Persistent link: https://www.econbiz.de/10010905039
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An investigation of capital market reactions of quoted French banks to pronouncements on IAS 39
Ben Hamida, Nessrine - Université Paris-Dauphine (Paris IX) - 2007
issuance of IAS 39 produce negative (positive) abnormal stock price reactions for sample banks. Further, we demonstrate that … the magnitude of the stock price reactions was not related to specific characteristics of sample banks. …
Persistent link: https://www.econbiz.de/10010905311
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Le système financier indien à l'épreuve de la crise
Ano Sujithan, Kuhanathan - Université Paris-Dauphine (Paris IX) - 2014
This thesis first presents India’s economy and financial system’s recent history and current issues. Then, with an emphasis on the recent turmoil period, it studies the question of financial integration in various markets: equity markets are dealt with in the 1st chapter, CDS spreads are...
Persistent link: https://www.econbiz.de/10011212049
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Banks, financial markets, and social welfare
Marini, François - Université Paris-Dauphine (Paris IX) - 2005
financial systems in which banks have access to financial markets with financial systems in which banks do not have access to … a dominant role does not necessarily improve social welfare in comparison with the German model in which banks dominate …
Persistent link: https://www.econbiz.de/10011273977
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Financial reporting: performance and fair value. The case of the European banking sector
Thuelin, Elisabeth; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2003
, as informational asymmetry between depositors, banks and borrowers can cause economic panics. Within the framework of …
Persistent link: https://www.econbiz.de/10010742283
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Fair value or historical cost : the case of the efficiency of the safety and soundness regulation in the banking sector
Thuelin, Elisabeth - Université Paris-Dauphine (Paris IX) - 2002
When historical cost is used, the incomes are smoothed in a way that delays the recognition of the financial institutions lessening solvency, especially in the case of fixed rate loans when market rates are decreasing. We study the case of Credit Lyonnais which had the opportunity to transfer...
Persistent link: https://www.econbiz.de/10010742291
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Passage obligatoire aux normes comptables IAS/IFRS, contraintes en liquidité et rationnement du crédit : une étude empirique dans l'industrie bancaire européenne
Clavier, Julien; Alexandre, Hervé - Université Paris-Dauphine (Paris IX) - 2012
Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties … context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to … be of higher quality, leads to an increase in the quantity of loans granted by banks constrained in liquidity, all else …
Persistent link: https://www.econbiz.de/10011072061
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La comptabilité des émissions de gaz à effet de serre par enjeu : un outil d'analyse des impacts du changement climatique sur les activités d'une banque de financement et d'investi...
Rose, Antoine - Université Paris-Dauphine (Paris IX) - 2014
change and create a new risk for the banks: the carbon risk. The quantification of “GreenHouse Gases (GHG) emissions induced …” by the businesses of the bank’s clients is a first step required for managing this new risk. After having studied the …
Persistent link: https://www.econbiz.de/10011082489