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 …

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. …

. This is why standard setters seem focused on fair value accounting. How estimates of the future are incorporated in …

This study examines whether accounting changes result in changes in the economic behaviour of financial institutions …. The results of several papers examining how banks respond to accounting changes that affect their regulatory capital … discipline. This paper examines banks' response to recent changes in accounting for Trust Preferred Securities that effect how …

I identify issues that bank regulators need to consider if fair value accounting is used for determining bank … regulatory capital and when making regulatory decisions. In financial reporting, US and international accounting standard setters … issues for bank regulators, I briefly review capital market studies that examine the usefulness of fair value accounting to …

The introduction of a new accounting standard for financial instruments, has raised a number of issues related to the … statement and so will be any biases from the application of historical accounting for derivatives. Despite any measurement … and makes the systematic application of fair value accounting fraud with difficulty there, would seem to be much more …

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