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Research in Fair Value and Bank Accounting

  • Teacher(s):   M.Dong  
  • Course given in: English
  • ECTS Credits: 3 credits
  • Schedule: Autumn Semester 2021-2022, 2.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programme: Master of Science (MSc) in Accounting, Control and Finance
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Objectives

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.

Contents

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

References

  • 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.

Pre-requisites

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

Evaluation

First attempt

Exam:
Without exam (cf. terms)  
Evaluation:
  • Group assessment of discussing a research paper: written report, presentation & question answering (50%);
  • Individuel evaluation: research project presentation and participation (50%).

Retake

Exam:
Without exam (cf. terms)  
Evaluation:

Written report to discuss a research paper: 50%,

Individuel research project: 50%.



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