6533b838fe1ef96bd12a4d0d
RESEARCH PRODUCT
PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS L'INDUSTRIE BANCAIRE EUROPENNE
Hervé AlexandreJulien Claviersubject
Mandatory adoption of IAS/IFRS accounting standardsMandatory adoption of IAS/IFRS accounting standardseconomic consequencesbankscredit rationingAdoption obligatoire des normes comptables IAS/IFRSconséquences économiquesbanquesrationnement du créditeconomic consequencesbanques[SHS.GESTION]Humanities and Social Sciences/Business administrationAdoption obligatoire des normes comptables IAS/IFRScredit rationingconséquences économiquesrationnement du crédit[SHS.GESTION] Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administrationbanksdescription
Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties in refinancing their operations of credit supply, due to the informational problems they face and/or they cause. In this context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to be of higher quality, leads to an increase in the quantity of loans granted by banks constrained in liquidity, all else equal. Based on a sample of European banks, between 2003 and 2008, we obtain results in favour of this hypothesis.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2012-05-21 |