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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

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  • Diéne Mohamed Kamara

    (Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

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.

Suggested Citation

  • Diéne Mohamed Kamara, 2017. "La Gestion opportuniste du ratio de solvabilité bancaire via les ajustements réglementaires des fonds propres : Etude d'un échantillon de banques européennes," Post-Print hal-01907414, HAL.
    • Handle: RePEc:hal:journl:hal-01907414
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907414
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    References listed on IDEAS

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    1. Elisabeth Combes-Thuelin, 2001. "Le lissage du résultat : enjeux spécifiques au secteur bancaire français," Post-Print halshs-00150831, HAL.
    2. Isabel Argimón & Ángel Estrada & Michel Dietsch, 2015. "Prudential filters, portfolio composition and capital ratios in european banks," Working Papers 1538, Banco de España.
    3. repec:dau:papers:123456789/3380 is not listed on IDEAS
    4. Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
    Full references (including those not matched with items on IDEAS)

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    Keywords

    Earnings Mangement; Ratio de solvabilité; Bâle 2; Ajustements réglementaires; IFRS;
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