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 2022-2023, 2.0h. de cours (moyenne hebdomadaire)
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séances
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site web du cours
- Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
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ObjectifsAccounting and financial reporting for bank and financial institutions are rather challenging than those for nonfinancial firms since banks activities and transactions often stress existing accounting standards. In additon, banks should comply with specific regulations. In this course, we survey research on banks' financial accounting and reporting. After providing a brief background of the accounting theories and regulatory institutions, we review the main streams of empirical research in the field. Specifically, we review the studies about banks accounting treatment of valuation for financial instruments and risk assessment, as well as banks’ discretion engaged in regulatory capital and earnings management. We will learn how to investigate banks’ economic decisions under IFRS and Basel rules. We also discuss some recent research 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
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