IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00593050.html
   My bibliography  Save this paper

Performance et juste valeur : la communication financière des établissements de crédit

Author

Listed:
  • Elisabeth Combes-Thuelin

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • 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)

Abstract

Dès le 1er janvier 2005, les normes comptables applicables aux établissements de crédit cotés membres de l'Union européenne seront celles produites par l'IASB. Ces normes accordent une part croissante à la juste valeur. L4objectif de ce papier consiste en l'étude des caractéristiques de l'information volontaire en juste valeur publiée par les établissements de crédit entre 2000 et 2002.

Suggested Citation

  • Elisabeth Combes-Thuelin & Lionel Escaffre, 2004. "Performance et juste valeur : la communication financière des établissements de crédit," Post-Print halshs-00593050, HAL.
    • Handle: RePEc:hal:journl:halshs-00593050
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593050
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00593050/document
    Download Restriction: no
    ---><---

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Eric Paget-Blanc & Joelle Marine Kamdem Kamne, 2017. "Pertinence de la comptabilisation en juste valeur pour les banques africaines : une étude empirique," Post-Print hal-01907616, HAL.
    3. 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00593050. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.