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hal.structure.identifier
dc.contributor.authorThuelin, Élisabeth*
hal.structure.identifier
dc.contributor.authorEscaffre, Lionel*
dc.date.accessioned2009-09-10T13:41:51Z
dc.date.available2009-09-10T13:41:51Z
dc.date.issued2004-04
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1539
dc.language.isoenen
dc.subjectIASen
dc.subjectIFRSen
dc.subjectfair valueen
dc.subjectbanksen
dc.subjectsafety and soundness regulationen
dc.subjectIASBen
dc.subject.ddc657en
dc.subject.classificationjelG21en
dc.subject.classificationjelM41en
dc.titleFinancial Reporting Practices in the European Banking Sector: Financial Instruments and Fair valueen
dc.typeCommunication / Conférence
dc.description.abstractenFrom January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we first study the characteristics of this fair value voluntary information from 2000 to 2002. This research is based on a contents analysis of the voluntary information disclosed (frequency tests). Then the most representative factors of the informational structure are settled by means of a factor analysis.en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitle27th Annual Congress of the European Accounting Associationen
dc.relation.confdate2004-04
dc.relation.confcityPragueen
dc.relation.confcountryRépublique tchèqueen
hal.author.functionaut
hal.author.functionaut


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