Search results for "Banques"
showing 10 items of 12 documents
L'impact de l'adoption des normes IAS/IFRS sur les capitaux propres des banques européennes ?
2009
La Banque centrale européenne : regards croisés, droit et économie
2015
International audience
Le contrôle de gestion dans les banques : de la démocratisation des outils au renforcement de l’expertise d’un métier ?
2016
National audience
LA GOUVERNANCE MUTUALISTE COMME LEVIER DE CONTROLE
2012
The knowledge governance studies the way the administrators can limit the actions of the leaders otherwise than by disciplinary mechanisms. The study of the strategic process is a means to analyze more finely these mechanisms. The results indicate that the elected representatives participate actively in the definition of the strategy of their territory and it through several complementary control levers. Diagnostic and interactive levers are pointed out.
PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS L'INDUSTRIE BANCAIR…
2012
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.
Identité organisationnelle multiple et rôle des collaborateurs : Le cas des banques coopératives
2017
Thème de la conférence : «Quels défis pour le modèle coopératif ? Gouvernance, mesure de la performance sociale, politiques de RH, intégration du numérique, gestion des risques...»; International audience
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…
CONTROLE DE GESTION ET GOUVERNANCE COGNITIVE : ETUDE AU SEIN D'UNE BANQUE MUTUALISTE.
2010
Study of management control in corporate governance field is no more than less developed. The use of cognitive theory allows us to integrate management control tools as a meaning to organizational learning. This fact permit to consider the tools with more sens making in organizations.
Transition aux normes comptables IAS/IFRS, discipline de marché et adéquation des fonds propres aux risques dans l'industrie bancaire européenne
2011
This study tests the hypothesis that the mandatory IAS/IFRS adoption leads banks to operate with a higher capital buffer, due to a strengthening of the efficacy of market discipline. For a sample of European banks, we find evidence consistent with the formulated hypothesis. The results contribute to extend to banks the flourishing empirical literature dealing with the economic consequences of the IAS/IFRS mandatory adoption and tend to dampen the recent critics expressed against the use of the IAS/IFRS accounting standards in the banking industry.
La cohérence dans la mobilisation du capital humain:une illustration de la théorie de l’architecture organisationnelle dans les banques de réseau
2006
(VF)S’il est courant d’opposer capital financier et capital humain les organisations mettent en place des mécanismes de coordination afin de faire converger les intérêts des deux catégories de partenaires que sont les salariés et les actionnaires. La théorie de l’architecture organisationnelle permet de fournir un cadre d’analyse pertinent pour rendre compte de ces mécanismes. Dans ce cadre nous pouvons constater la pluralité des mécanismes d’incitation. Parmi eux, les incitations financières et le pouvoir de délégation accordé au niveau local figurent en bonne place. Ce qui garantit l’efficacité de ces mécanismes est la complémentarité et la cohérence des différentes composantes de l’archi…