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Asset reclassifications and bank recapitalization during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100

Persistent link: https://www.econbiz.de/10014288434

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much … discretion, this bank may also present income that is either positive or negative. We further show that because of the …

Persistent link: https://www.econbiz.de/10009765358

A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis

Badertscher, Brad A. - 2012

alleged by the critics; they point out that most bank assets are not fair valued, and the assets that are fair valued likely …

Persistent link: https://www.econbiz.de/10013116314

Banks' asset reporting frequency and capital regulation : an analysis of discretionary use of fair-value accounting

Corona, Carlos; Nan, Lin; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 157-178

Persistent link: https://www.econbiz.de/10012138240

Accounting for financial instruments

Butler, Cormac - 2009

Persistent link: https://www.econbiz.de/10003770387

The crisis of fair value accounting : making sense of the recent debate

Laux, Christian; Leuz, Christian - 2009

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters’ push to extend FVA into other areas. In this article, we highlight four important issues as an...