EFFET DES NORMES COMPTABLES TUNISIENNES SUR L'INFORMATION COMPTABLE RELATIVE AUX RISQUES BANCAIRES

Imène Guermazi
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Imène Guermazi: LIGUE - INSCAE - Institut national des sciences comptables et de l’administration d’entreprises [Madagascar] = National Institute of Accounting Science and Business Administration [Madagascar]

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Abstract: This article puts in evidence the effect of the changes of Tunisian accountant standards inspired of international accounting standards on the information about bank risks. The adoption of these standards dragged the reprocessing of the information of the year preceding the reform what gives tow presentations of the same information. The results of the computation of the percentage point differences between the tow presentations of the variables Camels measuring bank risks as well as results of the mean comparison tests show that these ratios have meaningfully changed. These changes are essentially due to the exclusion of the client values' portfolio from the assets and the presentation of client credences net of provisions.

Keywords: réforme comptable; risques bancaires; retraitement; changements; Camel (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460545v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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