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Research in Fair Value and Bank Accounting

  • Enseignant(s):  
  • Titre en français: Recherche en valeur juste et comptabilité bancaire
  • Cours donné en: anglais
  • Crédits ECTS:
  • Horaire: Semestre d'automne 2021-2022, 2.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
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Accounting and financial reporting for bank and financial institutions are rather challenging than those for nonfinancial firms since banks create complex financial products and transactions that often stress existing financial reporting rules.

In this course, we survey research on banks' financial accounting. After providing a brief background of the accounting theories and regulatory institutions, we review the main streams of empirical research. Specifically we review the studies associating bank financial reporting with the valuation and risk assessments, associating banks’ discretion with regulatory capital and earnings management, and examining banks’ economic decisions under accounting regimes and Basel rules. We also review some recent studies on ESG for banks.

This course also serves for guiding the students to prepare their own Master thesis.


The course is structured in two main parts:

Part 1: Overview of research in bank accounting

  • How to prepare a research project
  • Background knowledge and theory

Part 2: Review literature on specific topics

  • Accounting discretion to manage earnings and regulatory capital
  • Valuation and risk relevance of bank accounting
  • ESG studies on banking

Part 3: Own research plan


  • BL: Beatty, A. S. Liao, 2014. Financial Accounting in the Banking Industry : A Review of the Empirical Literature, Journal of Accounting and Economics 58 (2), 339-383.
  • RS: Ryan, S. 2007. Financial Instruments and Institutions, Accounting and Disclosure Rules. 2nd Edition. Hoboken, New Jersey: John Wiley and Sons, Inc.
  • other research papers provided at course moodle.


  • Knowledge on Basel rules
  • Accounting treatment for financial instruments under IFRS
  • General knowledge on banking industry and banks' reporting


1ère tentative

Sans examen (cf. modalités)  
  • Group assessment of discussing a research paper: written report, presentation & question answering (50%);
  • Individuel evaluation: research project presentation and participation (50%).


Sans examen (cf. modalités)  

Written report to discuss a research paper: 50%,

Individuel research project: 50%.

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