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n 135 March-April 2015 ISSN 2101-9304 150 euros an academic and professional review ARTICLES 4 French Retail Financial Structured Products: A Typology and Assessment of Their Fair Pricing Philippe BERTRAND, Aix-Marseille Université, CERGAM EA 4225; Aix-Marseille Graduate School of management; KEDGE BS, Marseille; Aix-Marseille School of Economics Jean-Luc PRIGENT, THEMA, University of Cergy-Pontoise 20 Conflict of Interest between Investors and Financial Advisers Sébastien M. LEMEUNIER, EBS-Paris FOCUS ON 37 Reforming the Structures of the EU Banking Sector: Risks and Challenges Régis BRETON and Laurent CLERC, Banque de France 50 Managerial Myopia: Do Managers Privilege Short-term Decisions or Value Creation? Franck BANCEL and Alexandre GAREL, ESCP Europe and Labex Réfi In partnership with Association française de finance

Instructions to Authors Editorial line Bankers, Markets and Investors aims at publishing short and innovative research articles in the areas of banking, financial markets and investment with relevant practical application for investors. The purpose of the journal is to create a bridge between academics and professionals, by publishing articles that have direct relevance to those working in the investment field. We seek short articles, forward looking and rigorous, written in a style accessible to professional readership. The themes of the journal include the following: portfolio choice, investment management, institutional investors (pension funds, sovereign wealth funds, insurance, mutual funds ), individual investors and household finance, behavioral finance, alternative investments (hedge funds, private equity ), derivatives and structured finance, liquidity and transaction costs, socially responsible investment, funds and corporate governance, regulation and financial risk management. Strategic Committee Francis Candylaftis, BNPP Investment Partners Bernard Dumas, INSEAD Thierry Foucault, HEC René Karsenti, ICMA Denis Kessler, Scor André Levy-Lang, Paris Dauphine University Bertrand de Mazières, EIB Theo Nijman, Tilburg University Tom Steenkamp, Robeco Mike Wright, Imperial College Business School Submission information Any manuscript submitted for review must be original and not currently submitted for publication in another journal. Articles should be less than 20 pages double spaced (ideally 15 pages including graphs and notes). Shorter articles are also welcomed. Authors should provide an abstract of no more than 150 words. Research published should be of interest to a sophisticated readership of investment practitioners and academics interested in practice-oriented type of research. Articles should be written in a style accessible to professional readership. Theoretical developments should as much as possible be relatively limited in the text (only the main results should be presented, details of the demonstrations should be left in the appendix). An empirical application of the results is encouraged. Two versions of the manuscript (blind and with author s names) should be sent to hauvette@ Editorial board Managing Editor: Marie Brière, Amundi, Paris Dauphine University, Université Libre de Bruxelles Founding editor: Jean-François Boulier, Aviva Sanvi Avouyi-Dovi, Banque de France Philippe Bertrand, IAE Aix and Kedge Business School Bruno Biais, TSE Zvi Bodie, Boston University Alain Chevalier, ESCP Europe Philippe Desbrières, IAE Dijon Nicole El Karoui, École Polytechnique Antoine Frachot, GENES, ENSAE Edith Ginglinger, Paris Dauphine University Christian Gourieroux, CREST, Toronto University Ulrich Hege, HEC Georges Hübner, HEC Management School, University of Liège Monique Jeanblanc, Evry University Lionel Martellini, Edhec Kim Oosterlinck, ULB Patrice Poncet, Essec Sébastien Pouget, TSE Flavio Pressacco, Udine University François Quittard-Pinon, EM Lyon Michael Rockinger, HEC Lausanne Luc Renneboog, Tilburg University Ronnie Sadka, Boston College Stephen Schaefer, LBS Ariane Szafarz, ULB Nizar Touzi, École Polytechnique Bas Werker, Tilburg University Bankers, Markets & Investors 18 rue La Fayette 75009 Paris /bankers-markets-investors Managing Director: Valérie Ohannessian General Secretary: Pierre Coustols Subediting: Alain de Seze (54 17) ; Christine Hauvette (54 10); Emmanuel Gonzalez (54 12) ; Alexandra Démétriadis (54 18) and DESK Subscription: REVUE BANQUE 18, rue La Fayette - 75009 Paris Gladys Hypolite Tel. : 01 48 00 54 26 Fax : 01 48 00 54 25 E-mail: service.abonnement@ CPPAP n 0618 T 88200 Printer: SPEI (Pulnoy, France) Copyright Bankers, Markets & Investors 2015 According to French Law (loi du 11 mars 1957 sur la propriété artistique et littéraire) no part of Bankers, Markets & Investors articles may be reproduced in any form or by any means without prior written permission of Revue Banque SARL.

Abstracts French Retail Financial Structured Products: A Typology and Assessment of Their Fair Pricing 4 Philippe BERTRAND, Aix-Marseille Université, CERGAM EA 4225; Aix-Marseille Graduate School of management; KEDGE BS, Marseille; Aix-Marseille School of Economics Jean-Luc PRIGENT, THEMA, University of Cergy-Pontoise This paper deals with the pricing of financial structured products. We examine French retail structured products, OPCVM. Formule, from a sample including about 650 funds. First, we detail the main characteristics of this market and propose a simplified typology of all these products. Second, we analyze some of the most common contracts with portfolio insurance, which correspond to specific portfolio profiles based on performances of given underlying assets, usually the major French or European stock indices. Using the standard Black and Scholes pricing with appropriate financial parameters, we compute the initial values of such products. Our numerical results on the fair pricing of French financial structured products agree with previous studies in other countries, for example those for the German and Swiss markets. The magnitude of mispricing lies between 2% and 7%. JEL Codes: C6, G11, G24, L10. Keywords: Portfolio Insurance; Structured Products; Option Pricing. Conflict of Interest between Investors and Financial Advisers 20 Sébastien M. LEMEUNIER, EBS-Paris This article discusses the conflict of interest between investors and their financial advisers resulting from fee structures and commission schemes. Previous studies have treated this issue in relation to the amount invested or the expected holding period of the mutual fund. In this paper, we develop a model that includes simultaneously both of these parameters. The model uses a numerical simulation to support the finding that the overwhelming majority of investors are exposed to this conflict of interest and especially those investing in large amounts. A narrow area is isolated where the interests of financial advisers converge with those of investors. When we vary the variables of the model, we find that the conflict of interest is unstable and can be improved only marginally. Nonetheless we suggest two solutions, which differ in the uncertain withdrawal of the investor that is borne either by the mutual fund promoter or by the financial adviser. JEL Codes: G23; G24; G29. Keywords: Mutual Funds; Brokerage; Conflict of Interest. FOCUS ON Reforming the Structures of the EU Banking Sector: Risks and Challenges 37 Régis BRETON and Laurent CLERC, Banque de France The paper discusses the rationale for implementing structural reforms in the banking sector in Europe aiming at separating risky/speculative from retail banking activities. From a financial stability point of view, while acknowledging that there is no optimal banking structure, we argue that any attempt to reform banking structure should address the following challenges: (i) Preserve the benefits of the universal banking model;(ii) Draw effective and welfare-improving lines between speculative and economically needed banking activities; (iii) Finally, ensure the viability of the trading entity to avoid two pitfalls: the inception of systemic trading entities and the migration of activities outside the regulated sector (shadow banking). JEL Codes: G21; G28. Keywords: Ring Fencing; Bank Business Models; Banking Regulation. FOCUS ON Managerial Myopia: Do Managers Privilege Short-term Decisions or Value Creation? 50 Franck BANCEL and Alexandre GAREL, ESCP Europe and Labex Réfi Managerial myopia is detrimental to long-term investors and harms long-term firm competitiveness. In a perfect market, a manager who increases short-term earnings at the expense of long-term oriented investments should be sanctioned by investors. Likewise, a firm s stock price should not respond positively to managerial myopic decisions. We offer a review of the literature that explores the conditions under which managerial myopia translates into a higher stock price in the short-run. Using this framework, we present the evidence of managerial myopic behaviors. Since managerial myopia is a real concern, we focus on the underlying forces behind it. We organize the literature around three main blocks. Managers have interest into a higher firm stock price in the short-run because of capital market pressure, short-term investor ownership and managerial opportunism. In the light of our review, we discuss potential solutions that address the different sources of managerial myopia. JEL Codes: G30; G31; G32. Keywords: Managerial Myopia; Managerial Short-termism; Corporate Investment; Managerial Incentives. bankers, markets & investors n 135 march-april 2015 3

November-December 2014 ISSN 2101-9304 150 euros Matthieu DUVINAGE, National Bank of Belgium Paolo MAZZA, IESEG School of Management Mikael PETITJEAN, Louvain School of Management & CORE Serge DAROLLES, Université Paris Dauphine Damien EGARIUS and Laurent WEILL, LaRGE Research Center, EM Strasbourg Business School, University of Strasbourg Nadine GALY, University of Toulouse-Toulouse Business School Laurent GERMAIN, University of Toulouse, Toulouse Business School and ISAE Denis HILTON, University of Toulouse II Rainer MATHES, Prime Research, Mainz, Germany In partnership with Association française de finance Bankers, Markets & Investors ABONNEMENTS 2015 Je choisis l abonnement à BANKERS, MARKETS & INVESTORS coché ci-dessous : DÉCOUVERTE 1 MOIS : 1 n o + accès online France (TTC) Étranger Quantité Total Offre réservée non renouvelable 70,00 75,00...... 1 AN : 6 n os + accès online France (TTC) Étranger Quantité Total Institutionnel (adresse professionnelle) 615,00 640,00...... Individuel (adresse privée) 310,00 330,00...... LA BIBLIOTHÈQUE NUMÉRIQUE (1) France (TTC) Quantité Total Abonnement annuel 1 compte 185,00... Abonnement annuel 5 comptes (2) 700,00...... TOTAL (TVA : 2,10 % incluse sur le tarif France) (1) Réservé aux abonnés à une des revues du groupe. (2) Au-delà de 5 comptes, nous consulter (bibliotheque@). Société... Nom... Prénom... BANKERS, MARKETS & INVESTORS Cahier de recherche financière appliquée 150,00 le numéro n 133 ARTICLES an academic and professional review 4 Testing the Profitability of Contrarian Trading Strategies Based on the Overreaction Hypothesis 11 Evaluating UCITS Compliant Hedge Fund Performance 24 Do Cooperative Banks Have Greater Market Power? 34 In which Media are Analysts Recommendations most Followed? Fonction... Service... Adresse... Code postal/ville...pays... Code TVA (pour les pays de la CEE)... Téléphone...Télécopie... E-mail (indispensable)... En application de la loi du 6 janvier 1978, les informations ci-dessus sont indispensables au traitement de votre commande et sont communiquées aux destinataires aptes à les traiter. Elles peuvent donner lieu à l exercice du droit d accès et de rectification auprès de Revue Banque. Vous pouvez vous opposer à ce que vos nom et adresse soient cédés ultérieurement en le demandant par écrit au secrétariat général de Revue Banque. à retourner au SERVICE ABONNEMENTS REVUE BANQUE 18 rue La Fayette 75009 Paris Tél. : 33(0)1 48 00 54 26 Fax : 33(0)1 48 00 54 25 E-mail : service.abonnement@ Règlement à l ordre de La Revue Banque par chèque par carte bancaire* n Date limite de validité : _ / _ Notez les 3 derniers chiffres du cryptogramme visuel (au verso de votre carte) : _ * Sauf American Express et Diner s Club. Le règlement sur l étranger est à joindre impérativement à la commande et doit être effectué en euros, par chèque payable en France, net de frais. Pour les virements bancaires et CCP, nous consulter. DATE et SIGNATURE BMI15 Vos abonnements se poursuivent on line sur Feuilletage, accès illimité aux archives de Bankers, Markets & Investors À SAVOIR > Bénéficiez du CIR (Crédit d Impôt Recherche) pour financer votre abonnement. Nos contenus indispensables à la recherche et au développement ouvrent droit au CIR. + d infos sur