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La Gestion opportuniste du ratio de solvabilité bancaire via les ajustements réglementaires des fonds propres: Etude d'un échantillon de banques européennes

Diéne Mohamed Kamara
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Diéne Mohamed Kamara: Université Paris-Dauphine

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Abstract: Through Earnings management practice applied to the banking industry, several studies have shown existence of capital adequacy ratio management. However, they are mainly focused mainly on loss loan provision manipulation's. This paper deals with the possibilities of banking industry to manage the prudential ratio via the regulatory adjustments. Such adjustments are based on accounting equities. They are composed of conventional adjustments and prudential filters induced by the application of IFRS. Adopting diachronic and instrumental approaches, the study is based on a sample of European banks and uses regression methods by panel data. The results obtained confirm the possibilities of manipulation of the Prudential ratio.

Keywords: Earnings Mangement; Ratio de solvabilité; Bâle 2; Ajustements réglementaires; IFRS (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc and nep-ban
Date: 2017-05-30
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-01907414
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom, 2017, 38ème Congrès de l’AFC

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