Search results for "conséquences économiques"
showing 2 items of 2 documents
: FORMAL SPOUSES ALIMONY’S AND “COMPENSATORY ALLOWANCE” (PRESTATIONCOMPENSATOIRE) IN FRENCH LEGISATION
2016
International audience; PALABRAS CLAVE: Conséquences économiques du divorce, pension alimentaire entre ex-époux, prestation compensatoire. ABSTRACT: Since 1975, formal spouses alimony's became "compensatory allowance" (prestation compensatoire). This allowance is usually a lump sum form (90%), given by the divorced husband (90%) and concerning long terme marriages (15 years in average). But case-law and academic writings reflect uncertainties: there is no consensus about reasons why for compensatory allowance. Such uncertainties make the appropriate quantification of formal spousal allowance harder to assess.; RESUMEN: Depuis 1975, la pension alimentaire entre ex-époux est devenue une prest…
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.