Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value

Elisabeth Thuelin () and Lionel Escaffre

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Abstract: 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 nineten European banking institutions, we first study the characteristics of this fair value voluntary information from 2000 to 2002. This research is based on a contents analysis of the voluntary information disclosed (frequency tests). Then the most representative factors of the informational structure are settled by means of a factor analysis.

Keywords: banks; safety and soundness regulation; IASB; IAS; IFRS; fair value (search for similar items in EconPapers)
Date: 2004-04-02
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Published in 27th Annual Congress of the European Accounting Association, Apr 2004, Prague, Czech Republic. pp.1-18

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00150750

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