Topics: - Fair value accounting - Loan loss provisioning models, banks' practices, and pro-cyclicality - Information disclosure, market discipline and bank behaviour Submissions that deal with other research questions pertinent to bank accounting and its interaction with regulatory rules are...

The workshop is aimed at bringing together scholars involved with various aspects of banking in emerging markets, including but not limited to those of Central and Eastern Europe, CIS countries, Latin America and China. The organizing committee welcomes submissions of both empirical and...