Claudia, Schwarz; Polychronis, Karakitsos; Niall, Merriman - In: Accounting, Economics, and Law 5 (2015) 1, pp. 1-42
This paper analyses how accounting frameworks can affect three important areas of responsibility of many central banks, namely monetary policy, financial stability and banking supervision. The identified effects of accounting rules and accounting information on the activities of a central bank...