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dc.contributor.authorBen Hamida, Nessrine
dc.date.accessioned2009-10-26T15:17:41Z
dc.date.available2009-10-26T15:17:41Z
dc.date.issued2007
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/2328
dc.language.isoenen
dc.subjectIAS 39en
dc.subjectfair value.en
dc.subjectbanksen
dc.subjectvolatilityen
dc.subject.ddc332en
dc.subject.classificationjelM41en
dc.subject.classificationjelG21en
dc.titleAn investigation of capital market reactions of quoted French banks to pronouncements on IAS 39en
dc.typeCommunication / Conférence
dc.description.abstractenThis paper examines the impact of fifteen pronouncements related to fair value accounting according to IAS 39 on equity prices of financial institutions. The results document that announcements that signal an increased (decreased) probability of issuance of IAS 39 produce negative (positive) abnormal stock price reactions for sample banks. Further, we demonstrate that the magnitude of the stock price reactions was not related to specific characteristics of sample banks.en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelEconomie financièreen
dc.relation.conftitleBritish Accounting Association Conferenceen
dc.relation.confdate2007-04
dc.relation.confcityLondonen
dc.relation.confcountryRoyaume-Unien


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