Accounting and prudential standards of banks in the EU: What stakes for long term investment?

Samira Demaria (1) , Sandra Rigot (2) , Frédéric Lemaire (2)

1 GREDEG - Groupe de Recherche en Droit, Economie et Gestion
2 CEPN - Centre d'Economie de l'Université Paris Nord

We pursue to analyse the contributions related to the definition of long term financing, in order to identify a consensual position of European stakeholders. Subsequently, we question the regulatory constraints of both prudential and accounting regulations in order to appreciate the stances of the banking and insurance sectors. We form and test a series of hypotheses and identify the impacts of the current institutional and regulatory framework on investment choices of insurance companies and banks. This paper provides a better understanding of the position that a large panel of European stakeholders have on these issues. Moreover, it adds to the debate on fair value accounting and its effects on prudential requirements for banks and insurance compani

Mots clés: accouting standards; prudential constrains; Bank

Domaines: Gestion et management

Samira Demaria, Sandra Rigot, Frédéric Lemaire. Accounting and prudential standards of banks in the EU: What stakes for long term investment?. Finance, Risk and Accounting Management Perspectives Conference, Sep 2014, Oxford, Royaume-Uni. ⟨halshs-01068491⟩