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Research in Fair Value and Bank Accounting

  • Enseignant(s):   M.Dong  
  • Titre en français: Recherche en valeur juste et comptabilité bancaire
  • Cours donné en: anglais
  • Crédits ECTS: 3 crédits
  • Horaire: Semestre d'automne 2020-2021, 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



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 theories, accounting and regulatory institutions underlying the bank accounting literature, we review the main streams of empirical research. Specifically we review studies associating bank financial reporting with the valuation and risk assessments, associating bank financial reporting discretion with regulatory capital and earnings management, and examining banks’ economic decisions under differing accounting regimes and Basel rules.


The course is structured in two main parts:

Part 1: Overview of research in bank accounting

  • Theory
  • Background knowledge
  • How to prepare a research project on bank accounting

Part 2: Rview literature on specific topics

  • Valuation and risk relevance of bank accounting information
  • Accounting discretion to manage earnings and regulatory capital

Part 3: Group presentations


  • 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.


  • Knowledge on Basel rules
  • Accounting treatment for financial instruments under US GAAP ad 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 (70%);
  • Individuel class participation: (30%).


Sans examen (cf. modalités)  

Individual written report to discuss a research paper: 100%

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