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Afghanistan : Report on Observance of Standards and Codes - Accounting and Auditing
World Bank - 2012
This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in … accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on … Auditing (ISA) served as benchmarks for evaluating comparability of locally applicable accounting and auditing requirements …
Persistent link: https://www.econbiz.de/10012550940
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking
World Bank - 2017
The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is used to refer to institutions authorized to...
Persistent link: https://www.econbiz.de/10012248292
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Improving credit information, bank regulation, and supervision : on the role and design of public credit registries
Majnoni, Giovanni (contributor) - 2004
"Powell, Mylenko, Miller, and Majnoni analyze how data in public credit registries can be used both to strengthen bank supervision and to improve the quality of credit analysis by financial institutions. Empirical tests using public credit registry (PCR) data were performed in collaboration with...
Persistent link: https://www.econbiz.de/10010522892
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Republic of Belarus - Transparency of Monetary Policy and Banking Supervision : Technical Note
World Bank - 2006
This note examines the observance by the National Bank of the Republic of Belarus (NBRB) of the good practices on transparency in monetary policy. The transparency analysis was based on a review of relevant laws and regulations and the International Monetary Fund (IMF s) code of good practices...
Persistent link: https://www.econbiz.de/10013255573
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The 2007 meltdown in structured securitization : searching for lessons, not scapegoats
Caprio, Gerard - 2008
credit ratings proved so inaccurate, and why it is superficial to blame the crisis on mark-to-market accounting, an …
Persistent link: https://www.econbiz.de/10010521003
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Banking on the principles : compliance with basel core principles and bank soundness
Demirguç-Kunt, Asli - 2006
"This paper studies whether compliance with the Basel Core Principles for Effective Banking Supervision (BCP) improves bank soundness. BCP compliance assessments provide a unique source of information about the quality of bank supervision and regulation around the world. The authors find a...
Persistent link: https://www.econbiz.de/10010522108
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Resolution of failed banks by deposit insurers : cross-country evidence
Beck, Thorsten - 2006
"There is a wide cross-country variation in the institutional structure of bank failure resolution, including the role of the deposit insurer. The authors use quantitative analysis for 57 countries and discuss specific country cases to illustrate this variation. Using data for over 1,700 banks...
Persistent link: https://www.econbiz.de/10010522141
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Cross-country empirical studies of systemic bank distress : a survey
Demirguç-Kunt, Asli - 2005
"A rapidly growing empirical literature is studying the causes and consequences of bank fragility in contemporary economies. The authors reviews the two basic methodologies adopted in cross-country empirical studies-the signals approach and the multivariate probability model-and their...
Persistent link: https://www.econbiz.de/10010522481
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Supervision of financial conglomerates : the case of Chile
Stephanou, Constantinos - 2005
"The author describes the presence of financial conglomerates and assesses the extent to which the risks they introduce to the Chilean financial system are mitigated by existing oversight arrangements (and at what cost). In particular, he questions whether the current silo-based supervisory...
Persistent link: https://www.econbiz.de/10010522646
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Market discipline under systemic risk : evidence from bank runs in emerging economies
Levy Yeyati, Eduardo - 2004
"Levy-Yeyati, Martinez Peria, and Schmukler show that systemic risk exerts a significant impact on the behavior of depositors, sometimes overshadowing their responses to standard bank fundamentals. Systemic risk can affect market discipline both regardless of and through bank fundamentals....
Persistent link: https://www.econbiz.de/10010522895