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avoid systemic bank crises. They have gone from a regulatory role for the interbank market to a role of financing the world …
Persistent link: https://www.econbiz.de/10010708363
alternative model to Basel framework is derived where systemic risk is taken into account in each bank's dynamic. This might be a … systemic risk. Moreover, bank regulation is considered in a two-scale level, either at the bank level or at the system … compute the capital ratio threshold per year for each bank and each country and we rank them according to their level of …
Persistent link: https://www.econbiz.de/10010790026
adaptation of regulatory tools (Basle II, IAS-IFRS international norms etc.)but also to the banking, financial and economic … of the art works on disclosure and bank transparency.It deals with questioning whether it is beneficial or not to …
Persistent link: https://www.econbiz.de/10010707624
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
Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro-hedge is the most appropriate approach given the...
Persistent link: https://www.econbiz.de/10010905333
Through this study we checked within the framework of the fair value model, the consistency between the hedge-accounting recommended by the IAS 39 and the objectives of the capital regulation in the banking industry. We conclude that the macro-hedge is the most appropriate approach given the...
Persistent link: https://www.econbiz.de/10010707011
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...
Persistent link: https://www.econbiz.de/10010742273
Dès le 1er janvier 2005, les normes comptables applicables aux établissements de crédit cotés membres de l'Union européenne seront celles produites par l'IASB. Ces normes accordent une part croissante à la juste valeur. L'objectif de ce papier consiste en l'étude des caractéristiques de...
Persistent link: https://www.econbiz.de/10011073082
Cet article étudie l'impact de 15 évènements reliés à l'IAS 39 sur les cours boursiers des banques Françaises. Les résultats prouvent que les évènements qui annoncent une augmentation (diminution) de la probabilité de l'adoption de la norme donnent de rentabilités anormales négatives...
Persistent link: https://www.econbiz.de/10011073723
previously developed relationship with a lead bank obtained a lower spread and a longer maturity during the financial crisis but …
Persistent link: https://www.econbiz.de/10010960595