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Communication dans un congrès Année : 2007

An investigation of capital market reactions of quoted French banks to pronouncements on IAS 39

Nessrine Ben Hamida
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Résumé

This 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.
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Dates et versions

halshs-00151914, version 1 (05-06-2007)

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  • HAL Id : halshs-00151914 , version 1

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Nessrine Ben Hamida. An investigation of capital market reactions of quoted French banks to pronouncements on IAS 39. British Accounting Association Conference, 2007, London, United Kingdom. ⟨halshs-00151914⟩
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Dernière date de mise à jour le 25/05/2024
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