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Godfrey, Jayne Maree (ed.); Chalmers, Keryn (ed.) - 2007

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this...

Persistent link: https://www.econbiz.de/10014474071

Banks’ Payments-Driven Revenues

Radecki, Lawrence J. - Federal Reserve Bank <New York, NY>; London School of … - 1999

bankingindustry. This goal is served by taking a broad view of thepayments business and analyzing information provided bylarge bank …

Persistent link: https://www.econbiz.de/10005870063

Supervisory Information and the Frequency of Bank Examinations

Hirtle, Beverly J.; López, José A. - Federal Reserve Bank <New York, NY>; London School of … - 1999

length of time between bank examinations affects thequality of information available to supervisors. For thesepurposes, we … condition of a bank. Our analysisassumes that examination information incorporates twotypes of data: information available from … information that can be obtained onlythrough on-site examinations, such as confidential informationabout a bank’s troubled assets …

Persistent link: https://www.econbiz.de/10005870064

Macro Markets and Financial Security

Athanasoulis, Stefano; Shiller, Robert J.; Van Wincoop, Eric - Yale University <New Haven, Conn.> / Department of Economics; … - 1999

[...]We address several questions in this paper. First,how could macro markets be useful to the average person?Second, how large are the potential benefits from diversificationif these markets were to be introduced andused optimally? Third, can existing financial marketsachieve a similar degree...

Persistent link: https://www.econbiz.de/10005870065

The Impact of Capital Requirements on U.K. Bank Behaviour

Ediz, Tolga; Michael, Ian; Perraudin, William - Bank of England <London>; London School of Economics … - 1998

[...]The most obvious possible, and undesirable,impact on bank behaviour of risk-weighted capital requirementsis that …

Persistent link: https://www.econbiz.de/10005870067

Assessing the Impact of Prompt Corrective Action on Bank Capital and Risk

Aggarwal, Raj; Jacques, Kevin T. - London School of Economics and Political Science - 1998

capitaland portfolio risk is explicitly recognized, and as such, theimpact of possible changes in bank capital ratios on risk ina … bank’s portfolio can be examined.[...] …[...]This paper examines the impact that the PCAstandards had on bank portfolios following the passage ofFDICIA in 1991 …

Persistent link: https://www.econbiz.de/10005870068

Fair Value Accounting and Regulatory Capital Requirements

Yonetani, Tatsuya; Katsuo, Yuko - Bank von Japan; Tokio / Tokio-Universität; London … - 1998

Advocates of fair value accounting believe that fair valuesprovide more relevant measures of assets, liabilities, andearnings than do historical costs. These advocates assertthat fair value accounting better reflects underlying economicvalues. The advantages of this method—and thecorresponding...

Persistent link: https://www.econbiz.de/10005870069

Industry Practices in Credit Risk Modeling and Internal Capital Allocations: Implications for a Models-Based Regulatory Capital Standard

Jones, David; Mingo, John - United States / Reserve Board; London School of … - 1998

Bank supervisors have long recognized two types of shortcomingsin the Basle Accord’s risk-based capital (RBC …)framework. First, the regulatory measures of “capital” maynot represent a bank’s true capacity to absorb unexpectedlosses. Deficiencies … asdifferences across banks in hedging, portfolio diversification,and the quality of risk management systems.[...] …

Persistent link: https://www.econbiz.de/10005870071

Capital Allocation and Bank Management Based on the Quantification of Credit Risk

Nishiguchi, Kenji; Kawai, Hiroshi; Sazaki, Takanori - Sakura-Ginko <Tōkyō>; London School of Economics and … - 1998

Liberalization and deregulation have recently accelerated.It is therefore useful to keep risk within a certain level inrelation to capital, considering that financial institutionsmust control their risk appropriately to maintain thesafety and soundness of their operation. In 1988, the...

Persistent link: https://www.econbiz.de/10005870074

Methods for Evaluating Value-at-Risk Estimates

López, José A. - Federal Reserve Bank <New York, NY>; London School of … - 1998

In August 1996, the U.S. bank regulatory agenciesadopted the market risk amendment (MRA) to the 1988Basle Capital …

Persistent link: https://www.econbiz.de/10005870077