Ouvrard, Stéphane <br/><br/>
Does segment reporting make it possible to understand the evolution of a universal bank’s economic model? 

 -  2019.<br/>							 
<br/><br/> 19 
<br/><br/> Today, the universal banking model is under threat. Banking regulations, newcomers to the field, and changing customer needs and habits have deeply affected the legal framework and economic environment of the banking industry. Faced with this threatening external environment, universal banks are being forced to change their business model. Our analysis focuses on the segment reporting information published in the annual reports and registration documents of French universal banks from 2010 to 2017. The results obtained show that these banks tried to simplify their organizational structure, thus changing their business model. Although necessary, segment reporting is not sufficient: it must be supplemented by the analysis of financial performance indicators.