Search Results - subject:"regulatory capital ratios"

Regulatory Capital Management: Fair Value Measurement and Regulatory Capital Ratios

Krauß, Felix - In: Credit and Capital Markets – Kredit und Kapital 52 (2019) 3, pp. 375-421

The calculation of the regulatory capital ratios according to the Capital Requirements Regulation (CRR) is based on the … IFRS consolidated financial statements. Therefore, banks are able to influence their regulatory capital ratios through … value changes have on the regulatory capital ratios. Furthermore, the impact of the prudent valuation according to article …

Persistent link: https://www.econbiz.de/10014523444

Accounting discretion, market discipline and bank behaviour : some insights from fair value accounting

Bouther, Regis; Francis, William B. - 2017

Persistent link: https://www.econbiz.de/10011629872

Regulatory capital management : fair value measurement and regulatory capital ratios

Krauß, Felix - In: Credit and capital markets : Kredit und Kapital 52 (2019) 3, pp. 375-421

Persistent link: https://www.econbiz.de/10012119902