The use of accounting measures and disclosures in banks' contracts and regulation suggests that the quality of banks … begin with foundational discussion of how aspects of banks' accounting for financial instruments, opacity, and disclosures … may affect stability. We then develop a simple model of fair value and amortized cost accounting with regulatory …

A concurrent session at the 2011 American Accounting Association Annual Meeting featured the panel discussion … “Financial Market Regulation and Opportunities for Accounting Research.” Structuring their comments around their unique interests …, including current activities of the primary financial market regulators responsible for accounting and auditing oversight, the …

The use of accounting measures and disclosures in banks' contracts and regulation suggests that the quality of banks … begin with a foundational discussion of how aspects of banks' accounting and disclosures may affect stability. We then … research design issues that empirical accounting researchers need to confront to develop well-specified tests able to generate …

The use of accounting measures and disclosures in banks' contracts and regulation suggests that the quality of banks … begin with foundational discussion of how aspects of banks' accounting and disclosures may affect stability. We then … research design issues that empirical accounting researchers need to confront to develop well-specified tests able to generate …