Domestic accounting standards, international accounting standards, and the predictability of earnings, Journal of Accounting Research, vol.39, issue.3, pp.417-434, 2001. ,
Incentives versus standards properties of accounting income in four east asian countries, Journal of Accounting and Economics, vol.36, pp.235-270, 2003. ,
Fair value accounting and the management of the firm, Critical Perspectives on Accounting, vol.14, issue.4, pp.383-415, 2003. ,
Peut-on réconcilier juste valeur comptable et efficience des marchés financiers ?, Revue française de comptabilité, pp.32-36, 2010. ,
International accounting standards and accounting quality, Journal of Accounting Research, vol.40, issue.3, pp.467-497, 2008. ,
Value-relevance of bank's fair value disclosures under SFAS n° 107, The Accounting Review, vol.71, issue.4, pp.513-537, 1996. ,
Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flow, Journal of Banking and Finance, vol.19, pp.577-605, 1995. ,
Comparative value relevance among German, US and international accounting standards: A German stock market perspective, Journal of Accounting, Auditing and Finance, vol.20, issue.2, pp.95-119, 2005. ,
Crises financières : rôle de l'information et mimétisme légal, pp.65-78, 2000. ,
Fixed asset revaluations and managerial incentives, Abacus, vol.28, issue.1, pp.36-57, 1992. ,
IFRS1 : Il faut tout changer pour que rien ne change, Comptabilité -Contrôle ? Audit, vol.15, issue.1, pp.105-132, 2009. ,
URL : https://hal.archives-ouvertes.fr/hal-00493178
L'introduction de la " juste valeur " dans la comptabilité bancaire : l'exemple de l'activité d'intermédiation " dans B, Colasse et J.F. Casta : Juste valeur- Enjeux techniques et politiques, pp.129-148, 2001. ,
Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences, European Accounting Review, vol.14, issue.3, pp.487-524, 2005. ,
Using and accounting for derivatives: An international concern, Journal of International Accounting, Auditing & Taxation, vol.6, issue.1, pp.111-121, 1997. ,
Mandatory IFRS reporting around the world: Early evidence on the economic consequences, Journal of Accounting Research, vol.46, issue.5, pp.1085-1142, 2008. ,
Assessing the value relevance of accounting data after the introduction of IFRS in Europe, Journal of International Financial Management and Accounting, vol.21, issue.2, pp.85-119, 2010. ,
The reliability of investment property fair value estimates, Journal of Accounting and Economics, vol.30, pp.125-158, 2001. ,
Adoption volontaire des IFRS, asymétrie d'information et fourchettes de prix : l'impact du contexte informationnel, Comptabilité - Contrôle ? Audit, pp.27-48, 2006. ,
Le modèle comptable de la valeur et la valeur du modèle comptable, P. DUMONTIER et R.TELLER, Faire de la recherche en comptabilité financière, pp.225-234, 2001. ,
Why firms comply voluntarily with IAS, Journal of International Financial Management and Accounting, vol.9, issue.3, pp.216-245, 1998. ,
Fair value disclosures by bank holding companies, Journal of Accounting and Economics, vol.22, pp.1-3, 1996. ,
Analysts' forecast accuracy in Germany: The effect of different accounting principles and changes of accounting principles, Business Research, vol.1, issue.1, pp.26-53, 2008. ,
Have financial statements lost their relevance, Journal of Accounting Research, vol.37, issue.2, pp.319-352, 1999. ,
Financial statement effects of adopting international accounting standards: The case of Germany, Review of Accounting Studies, vol.12, pp.623-657, 2007. ,
Do accounting standards matter? An exploratory analysis of earnings management before and after adoption, Journal of Accounting and Public Policy, vol.27, pp.480-484, 2008. ,
The value relevance of accounting income reported by DAX-30 German companies, Journal of International Financial Management and Accounting, vol.18, issue.3, pp.151-191, 2007. ,
Relative value relevance of historical cost vs fair value: Evidence from bank holding companies, Journal of Accounting and Public Policy, vol.22, issue.1, pp.19-42, 2003. ,
Les IFRS améliorent-elles la qualité des informations financières ? Approche par la value relevance, Comptabilité Contrôle Audit, vol.15, issue.2, pp.145-164, 2009. ,
The economic consequences of increased disclosure, Journal of Accounting Research, vol.38, pp.91-124, 2000. ,
The boundaries of financial reporting and how to extend them, Journal of Accounting Research, vol.37, issue.2, pp.353-385, 1999. ,
L'impact des normes IFRS sur les données comptables des groupes français cotés, pp.27-42, 2007. ,
Normes comptables et crise financière ? Proposition pour une réforme du système de régulation comptable, 2010. ,
Earnings management under German GAAP versus IFRS, European Accounting Review, vol.65, issue.1, pp.155-180, 2005. ,
DOI : 10.1111/1468-5957.00277
Fair value disclosures and share prices: Evidence from the banking industry, Advances in Accounting Research, vol.16, pp.253-267, 1998. ,