Respect des normes prudentielles et solvabilité des banques commerciales : étude empirique des banques tunisiennes

The evolution of banking regulation environment during last year's arises many questions regarding the effectiveness of prudential devices and relevance of legal apparatus in this new landscape. Mc Donough ratio replaced in 2003 the Cooke ratio and became an international reference for the banks. Its respect supports their continuity and represents a safety against the insolvency risk regarded as the most dangerous for the financial industry. Mishkin (2004), the need for a prudential international regulation is to answer the existence of a market failure, amongst other things the asymmetry of information, the moral risk and costs of transaction. The objective of this work is to identify and analyze the impact of the compliance with prudential international rules on bank's solvency. We tried to understand the casualties of the global financial crisis and especially in Tunisia. In particular lack of rigour on the level of the application of the prudential international rules.