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Une introduction à l'étude de la rentabilité des établissements de crédit en France

Author

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  • Sanvi Avouyi-Dovi
  • Michel Boutillier

Abstract

[eng] An introduction to the profitability study of French credit institutions . The current difficulties of the banking system make it necessary to better assess banking profitability. Different profitability measures are calculated and discussed based on harmonised Profit and Loss Statements. Besides, a tentative explanation of profitability indicators is made through the estimation of a simplified model. This retrospective article provides an analysis of banking performance over the 1980-1995 period. On the other hand, as the study was centred on aggregate indicators, some current problems affecting the French banking system - provisions for certain risks, real estate crisis - are only briefly mentioned. However, this study succeeds in underlining the particularities of the French banking system. [fre] Les difficultés actuelles du système bancaire rendent nécessaire une meilleure appréciation de la rentabilité des banques. À partir des comptes de résultats harmonisés, différentes mesures de la rentabilité sont calculées et discutées. En outre, les jalons d'une explication de ces indicateurs de rentabilité bancaire sont posés à l'aide de l'estimation d'un modèle simplifié. Cet article rétrospectif permet ainsi d'analyser le comportement des banques sur la période 1980-1995. Par ailleurs, ayant opté pour une étude approfondie des indicateurs agrégés, certains problèmes actuels affectant le système bancaire français - provisions contre certains risques, crise de l'immobilier - ne sont abordés que de façon très superficielle. Néanmoins, l'étude permet de mettre en exergue des spécificités du système bancaire français.

Suggested Citation

  • Sanvi Avouyi-Dovi & Michel Boutillier, 1997. "Une introduction à l'étude de la rentabilité des établissements de crédit en France," Revue d'Économie Financière, Programme National Persée, vol. 39(1), pages 147-174.
  • Handle: RePEc:prs:recofi:ecofi_0987-3368_1997_num_39_1_2295
    DOI: 10.3406/ecofi.1997.2295
    Note: DOI:10.3406/ecofi.1997.2295
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