Accounting and prudential standards of banks in the EU: What stakes for long term investment?

Samira Demaria (), Sandra Rigot and Frédéric Lemaire
Additional contact information
Samira Demaria: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur
Sandra Rigot: CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique
Frédéric Lemaire: CEPN - Centre d'Economie de l'Université Paris Nord - UP13 - Université Paris 13 - USPC - Université Sorbonne Paris Cité - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: We pursue to analyse the contributions related to the definition of long term financing, in order to identify a consensual position of European stakeholders. Subsequently, we question the regulatory constraints of both prudential and accounting regulations in order to appreciate the stances of the banking and insurance sectors. We form and test a series of hypotheses and identify the impacts of the current institutional and regulatory framework on investment choices of insurance companies and banks. This paper provides a better understanding of the position that a large panel of European stakeholders have on these issues. Moreover, it adds to the debate on fair value accounting and its effects on prudential requirements for banks and insurance compani

Keywords: accouting standards; prudential constrains; Bank (search for similar items in EconPapers)
Date: 2014-09-22
References: Add references at CitEc
Citations:

Published in Finance, Risk and Accounting Management Perspectives Conference, Sep 2014, Oxford, Royaume-Uni

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01068491

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().