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Communication Dans Un Congrès Année : 2003

Financial reporting: performance and fair value. The case of the European banking sector

Elisabeth Combes-Thuelin
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Lionel Escaffre
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Résumé

The information strategy aimed at the investors which is developed by a lot of European banking institutions consists in the disclosure of voluntary information such as the determination of the income by the way of fair value. The purpose of this paper is the presentation of the characteristics of this voluntary information.
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Dates et versions

halshs-00150784 , version 1 (31-05-2007)

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  • HAL Id : halshs-00150784 , version 1

Citer

Elisabeth Combes-Thuelin, Lionel Escaffre. Financial reporting: performance and fair value. The case of the European banking sector. 26th Annual Congress of the European Accounting Association, Apr 2003, Seville, Spain. pp.1-18. ⟨halshs-00150784⟩
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