reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

In their implementation of Basel III, U.S. bank regulators are again including changes in the fair value of available … expanding this regulation by examining bank investment decisions in the 1990's when changes in the fair value of AFS debt …

There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent … investments which further depressed prices. This ultimately led to bank instability and the credit effects that reached a peak … may have been other more significant factors putting stress on bank regulatory capital …

variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …

mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

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 …

case study of two South African banks. One of these is the largest and most systemically important bank in the South …

. Materials reviewed as part of this analysis include public bank regulatory filings, financial statements, and fair value … research. The bank supervisory rating approach referred to as CAMELS is used as an organizing principle for the paper. CAMELS … bank supervisory perspective alongside the more traditional investor's views on decision usefulness. The overall conclusion …