accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment … it does lead to more timely accounting information. It is concluded that the objective of the IASB in issuing a new …

Klasse von Aktivitäten an, die mit zur Finanzkrise beigetragen haben. Selbst wenn sich durch die Steuer die Finanzmärkte … so zur Deckung der Kosten der Finanzkrise bei. Der Trend zu zentralen Clearing- und Verwahrstellen erleichtert den Einzug …

Key role of credit rating agencies is reducing the asymmetry information about credit quality (of governments, business … arises from their two main objectives: profit and market regulation, which will be explored in the work. Looking back in … history credit rating agencies often selected goal of making a profit at the cost of market regulation, therefore they have …

The paper examines whether there is an economic justification for a macroprudential approach to insurance regulation … based on the normative theory of regulation. First, the paper elaborates some basic foundations, such as the … characterisation of a macroprudential approach to financial regulation as well as an explanation of the functions the insurance …