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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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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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The impact of capital and disclosure requirements on risks and risk taking incentives
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010
achievement of “prudentially sound, incentive-compatible and risk sensitive capital requirements”. The paper also attempts to … raise the awareness that the operation of risk mitigants does not justify a reduction in the capital levels to be retained … by banks – since banks operating with risk mitigants could still be considered inefficient operators of their management …
Persistent link: https://www.econbiz.de/10008596377
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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/10008805823
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A tale of three countries, dispersed ownership and greater risk taking levels by management: risk monitoring tools in bank regulation and supervision – developments since the colla...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2011
automatically facilitate lower risk taking levels – where there is scope for the abuse of powers. As well as illustrating why …
Persistent link: https://www.econbiz.de/10008805896
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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
between systemic risk and information asymmetries – hence the justification for greater focus on information channels as well …
Persistent link: https://www.econbiz.de/10011107937