Professeurs et Chercheurs
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Professeur - Spécialité : Comptabilité
Principales contributions académiques : European Journal of Law and Economics (2013), Pensions; an International Journal (2011), International Journal of Banking Accounting and Finance (2012), Insurance: Mathematical Computations (2010), Geneva Papers on Risk and Insurance (2010), Journal of Business Finance and Accounting (2009 ; 2004), Journal of Financial transformation (2009 ; 2010), International Journal of Government Financial Management (2009), Journal of Accounting, Auditing and Finance (2008), Journal of Banking and Finance (2008 ; 2010), Risk Management and Insurance Review (2007), Geneva Papers on Risk and Insurance (2008 ; 2005 ; 2011), European Accounting Review (2003), Economic Affairs (2003), Journal of Business Finance and Accounting (2003 ; 2001), Journal of Accounting, Auditing and Finance (2002), British Actuarial Journal (2002 ; 2012), Journal of Accounting Literature (2001), Financial Accountability and Management (2001), Accounting, Accountability and Auditing Journal (2001), Accounting and Business Research (2000 ; 2013)
Département Comptabilité, Droit, Finance et Economie.
This paper reviews the arguments for and against the decoupling of capital ratio calculations based on IFRS from those based on Basel II.
Télécharger le(s) fichier(s)TYPE DE DOCUMENT : POSITION PAPERComptabilité Droit Finance et Economie
