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A research on impairment of assets in listed firms with negative earnings in China
Dai, Deming; Mao, Xinshu; Fan, Deng - In: Frontiers of business research in China : selected … 1 (2007) 3, pp. 351-364
Persistent link: https://www.econbiz.de/10003759638
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A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 59-90
Persistent link: https://www.econbiz.de/10009506471
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Is regulatory capital more value relevant than book value of equity? : a cross-country analysis
Mechelli, Alessandro; Cimini, Riccardo; Mazzocchetti, … - In: Applied economics letters 22 (2015) 10/12, pp. 900-903
Persistent link: https://www.econbiz.de/10011286027
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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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Economic loan loss provision and expected loss
Hlawatsch, Stefan; Ostrowski, Sebastian - 2009
Persistent link: https://www.econbiz.de/10003840068
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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2012
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013115849
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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2015
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013011597
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Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk
Dong, Minyue; Oberson, Romain - 2021
Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … related to regulatory constraints implied by the application of IFRS 9. We further find that banks that adopted the CTA (CTA … CTA policy under the mandatory application of IFRS 9 …
Persistent link: https://www.econbiz.de/10013224582
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Prudential filters, portfolio composition at fair value and capital ratios in European banks
Argimón, Isabel; Dietsch, Michel; Estrada, Ángel - In: Journal of financial stability 39 (2018), pp. 187-208
Persistent link: https://www.econbiz.de/10012159766
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Regulatory capital management : fair value measurement and regulatory capital ratios
Krauß, Felix - In: Credit and capital markets : Kredit und Kapital 52 (2019) 3, pp. 375-421
Persistent link: https://www.econbiz.de/10012119902