Transition aux normes comptables IAS/IFRS, discipline de marché et adéquation des fonds propres aux risques dans l'industrie bancaire européenne

Julien Clavier ()
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Julien Clavier: LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique

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Abstract: This study tests the hypothesis that the mandatory IAS/IFRS adoption leads banks to operate with a higher capital buffer, due to a strengthening of the efficacy of market discipline. For a sample of European banks, we find evidence consistent with the formulated hypothesis. The results contribute to extend to banks the flourishing empirical literature dealing with the economic consequences of the IAS/IFRS mandatory adoption and tend to dampen the recent critics expressed against the use of the IAS/IFRS accounting standards in the banking industry.

Keywords: IAS/IFRS transition; economic consequences; banks; capital adequacy; Transition aux normes IAS/IFRS; effets économiques; banques; adéquation des fonds propres (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00646838v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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