reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 … abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in …

This paper examines how fair value accounting can create financial contagion among banks and therefore increase bank …, a healthy bank obtains additional regulatory capital to absorb a failing bank, which would otherwise be liquidated in a … less efficient secondary market, thereby saving regulators' costs. On the other hand, the otherwise healthy bank becomes …

liquidity shock at the beginning of the Financial Crisis of 2007-08 into a solvency crisis and ultimately systemic bank failures … increase transparency - and bank solvency regulation, whose aim is to ensure financial stability. It focuses on fair value …

In their implementation of Basel III, U.S. bank regulators are again including changes in the fair value of available … expanding this regulation by examining bank investment decisions in the 1990's when changes in the fair value of AFS debt …

variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …

There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent … investments which further depressed prices. This ultimately led to bank instability and the credit effects that reached a peak … may have been other more significant factors putting stress on bank regulatory capital …