empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets … refined disclosures can mitigate the procyclicality of FVA. Going forward, the valuation approaches for accounting …

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance … accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks …

current literature and apply it to the Mediterranean Quartet (MQ) of Greece, Italy, Portugal, and Spain, whose common pattern …

Cyprus, Greece, Ireland, Portugal, and Spain, ranging from roughly 0.5% (Ireland) to a whopping 43% (Greece) of 2010 output …

This collection of studies analyzes developments in nonprice external competitiveness of France, Greece, Italy …, Portugal, and Spain. While France, Italy, and Portugal have experienced substantial export market share losses, Greece and …

current literature and apply it to the Mediterranean Quartet (MQ) of Greece, Italy, Portugal, and Spain, whose common pattern …

fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required … to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues … generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting …