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The Liquidity Coverage Ratio: the need for further complementary ratios?
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2013
This paper considers components of the Liquidity Coverage Ratio – as well as certain prevailing gaps which may necessitate the introduction of a complementary liquidity ratio. The definitions and objectives accorded to the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)...
Persistent link: https://www.econbiz.de/10011259211
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The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011260479
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Harmonising Basel III and the Dodd Frank Act through international accounting standards: reasons why international accounting standards should serve as “thermostats”
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper “Fair Value Accounting and Procyclicality: Mitigating Regulatory and Accounting Policy Differences...
Persistent link: https://www.econbiz.de/10009647254
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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...
Persistent link: https://www.econbiz.de/10011111963
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La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance au...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011258018
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Risk management by the Basel Committee: evaluating progress made from the 1988 Basel Accord to recent developments
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2008
these Accords, namely the management of risk, that more work is still required particularly in relation to hedge funds and …
Persistent link: https://www.econbiz.de/10011260315
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The role of external auditors in corporate governance: agency problems and the management of risk
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
regulations on risk taking and the need for a consideration of ownership structures are amongst other issues which are considered … corporate governance theory. It also considers other alternatives whereby risk taking could be controlled. In recommending the …
Persistent link: https://www.econbiz.de/10011260501
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Basel II and the Capital Requirements Directive: Responding to the 2008/09 Financial Crisis
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
adequacy of investment firms and credit institutions, implemented the revised framework for the International Convergence of … – particularly with regards to the recent financial crisis, owing to concerns arising from increased sensitivity to credit risk under … beneficial consequences emanating from Basel II’s increased sensitivity to credit risk (as illustrated by the Internal Ratings …
Persistent link: https://www.econbiz.de/10005015582
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Responsive regulation:achieving the right balance between persuasion and penalisation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
environments has resulted in the adoption of more flexible forms of regulation such as risk based regulation and responsive … in identifying and assessing risk, solutions aimed at countering problems of risk regulation, along with the problems … arising from different perceptions of risk will be addressed only briefly. …
Persistent link: https://www.econbiz.de/10005025695
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Reviewing regulatory objectives: should the scope of regulation be extended?
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper will consider whether the scope of financial regulation should be extended and if so, ways in which this could occur. In order to carry out these tasks, it will not only address problems identified from the recent crises and Basel 2, gaps which exist in some of the responses to these...
Persistent link: https://www.econbiz.de/10005025706