Search results for "Bank instability"

Incidence du passage obligatoire aux normes comptables IAS / IFRS sur le risque d'instabilité bancaire

2011

In this thesis, we study the economic consequences, in terms of instability, of the mandatory IAS/IFRS adoption in the banking industry. The thesis is organized as follows. In a first part (Chapter I), we develop a theoretical framework whose purpose is to understand the mechanisms through which the mandatory IAS/IFRS adoption by banks may influence the probability of occurrence of a banking crisis. At this stage, we show that several arguments, derived from the contractual and informational perspectives of accounting, can be mobilized in order to justify the hypothesis that the mandatory IAS/IFRS adoption has a positive or a negative influence on banking stability. The second part of the t…