, and the interaction with banks’ risk management, supervisory tools and statistical requirements. It also examines how the … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

Following the adoption by the Basel Committee of new capital rules for banks, a process is now taking place in the EU …

Banks play a role in the corporate governance of firms as well as acting as debtfinanciers around the world. Universal … banks can have control over borrowing firmsby representation on the board of directors or by holding shares through direct … market. We find that banks are more likely to actas lead arrangers, charge higher interest rate spreads and face less credit …

condition of the EU banking sector that has been adopted by the European System of Central Banks (ESCB). The framework is also a … for analysing potential sources of risk and vulnerability to which banks are exposed and an assessment of the importance … of related exposures. The final part of the analysis deals with the resilience of banks vis-à-vis these different sources …

concerns and most of them follow indirect regulation via banks. If any direct regulation were to be considered, it would …

-interest rate credit conditions and terms, the risk perception of banks and the willingness of banks to lend. Credit standards are … the internal guidelines or criteria of a bank which reflect the bank’s loan policy. The terms and conditions of a loan …

This paper analyses how accounting frameworks can affect three important areas of responsibility of many central banks … profit and financial buffers of a central bank can be significantly affected by accounting, profit distribution and loss … coverage rules. Second, in respect of financial stability, the accounting frameworks applied by commercial banks can not only …

sheets of companies/banks, and 3) second-round effects from asset prices changes via the real economy and via debt service …