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Market price accounting and depositor discipline in Japanese regional banks

Spiegel, Mark; Yamori, Nobuyoshi - Federal Reserve Bank of San Francisco - 2004

We examine the determinants of Japanese regional bank decisions concerning pricing unrealized losses or gains to market. We also examine the impact of these decisions on the intensity of depositor discipline, in the form of the sensitivity of deposit growth to bank financial conditions. To...

Persistent link: https://www.econbiz.de/10010702143

The financial turmoil of 2007-?: a preliminary assessment and some policy considerations

Borio, Claudio - Bank for International Settlements (BIS) - 2008

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

Persistent link: https://www.econbiz.de/10005127685

Risk in financial reporting: status, challenges and suggested directions

Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2006

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

Persistent link: https://www.econbiz.de/10005063372

Accounting, prudential regulation and financial stability: elements of a synthesis

Borio, Claudio E. V.; Tsatsaronis, Kostas - Bank for International Settlements (BIS) - 2005

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …

Persistent link: https://www.econbiz.de/10005187748

Hidden cost reductions in bank mergers: accounting for more productive banks

Kwan, Simon H.; Wilcox, James A. - Federal Reserve Bank of San Francisco - 1999

Over the past decade, the banking industry has undergone rapid consolidation; indeed, on average, for the past three years there were more than two bank mergers every business day. Before the 1990s, most bank mergers involved banks with less than $1 billion in assets; more recently, even the...

Persistent link: https://www.econbiz.de/10005401532