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
- Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
-
Permalink:
ObjectifsAccounting 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.
ContenusThe course is structured in two main parts: Part 1: Overview of research in bank accounting
Part 2: Review literature on specific topics
Part 3: Own research plan Références
Pré-requis
Evaluation1ère tentative
Rattrapage
|
[» page précédente] [» liste des cours]