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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … restrictive hedge accounting rules, banks cannot adequately portray their best practice risk management activities under Current …
Persistent link: https://www.econbiz.de/10009765358
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Reforming capitalist democracies : which way?
Bhaduri, Amit - 2020
-led growth in this paper. The inherent tension between providing sufficient profit incentive to motivate investment by the …
Persistent link: https://www.econbiz.de/10012209094
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A multi-factor model for the valuation and risk management of demand deposits
Dewachter, Hans; Lyrio, Marco; Maes, Konstantijn - 2006
the face value and can we reliably measure it? To what extent is the economic value sensitive to yield curve changes? In … this paper, we try to answer the above questions. The valuation is performed on yield curve, deposit rate and deposit … (yield curve level versus slope shock) and on the average decay rate. We assess the reliability of the reported point …
Persistent link: https://www.econbiz.de/10003367990
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Accelerated vesting of employee stock options in anticipation of FAS 123-R
Choudhary, Preeti (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003768474
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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...
Persistent link: https://www.econbiz.de/10003940201
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Financial instruments fair value accounting for (not against) the banking industry
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003
Persistent link: https://www.econbiz.de/10001798582
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The Effects of the FASB's Relaxation of Fair Value Rules on the Quality of U.S. Bank Earnings
Fargher, Neil L. - 2012
In the face of political pressure in 2009, the FASB relaxed fair value rules to give managers more discretion in measurement of fair value. Supporters argued that the accounting regulatory change would help convey managers' private information on the measurement of fair values, while critics of...
Persistent link: https://www.econbiz.de/10013098016
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IFRS Non-GAAP Earnings Disclosures and Fair Value Measurement
Malone, Lance - 2016
We investigate IFRS non-GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the usefulness of these disclosures for analysts. Examining Australian listed (ASX 200) companies during 2008-2010 (576 firm-years), we find that companies disclosing non-GAAP...
Persistent link: https://www.econbiz.de/10013004343
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Fair Value Accounting and Debt Contracting : Evidence from Adoption of SFAS 159
Demerjian, Peter R. - 2016
We examine how fair value accounting affects debt contract design, specifically the use and definition of financial covenants in private loan contracts. Using SFAS 159 adoption as our setting, we find that a small but significant proportion of loans (14.5%) modify covenant definitions to exclude...
Persistent link: https://www.econbiz.de/10013006900