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L'impact comptable de la crise financière sur la volatilité des titres bancaires : Cas de la France, l'Italie et l'Allemagne

Author

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  • Lionel Escaffre

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

  • Réda Sefsaf

    (Centre de recherche - LARGO - UA - Université d'Angers)

Abstract

The recent subprime crisis triggered in the second half of 2006 in the United States has quickly turned into international financial crisis [2007- 2009]. Because of the fair value accounting for financial instruments, Banks and financial intermediaries have been particularly affected. The aim of this paper is to measure the impact of financial crisis on the volatility of banks securities in German, Italian and french financial markets. The empirical results indicate excessive volatility for the three countries during the crisis, Germany is the most affected followed by France and Italy.

Suggested Citation

  • Lionel Escaffre & Réda Sefsaf, 2010. "L'impact comptable de la crise financière sur la volatilité des titres bancaires : Cas de la France, l'Italie et l'Allemagne," Post-Print hal-00481105, HAL.
    • Handle: RePEc:hal:journl:hal-00481105
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481105
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    Cited by:

    1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    2. Samira Demaria & Grégory Heem, 2014. "L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire," GREDEG Working Papers 2014-36, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.

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