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Beschränkung des Leverage-Ratios für Banken?
Schierenbeck, Henner; Pohl, Michael - In: WWZ-news : Mitteilungen des … 32 (2010), pp. 13-19
Persistent link: https://www.econbiz.de/10003924233
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Regulation, Supervisión and Accounting Conservatism in Banks
Diaz-Sanchez, Inmaculada - 2015
The main purpose of this article is to evaluate the effects of the three pillars of Basel II, i.e. bank regulation … concentration. Using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009, we provide empirical …
Persistent link: https://www.econbiz.de/10013011341
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IFRS 9 transition effect on financial stability of Kosovo commercial banks
Çollaku, Besmir; Ahmeti, Skender; Aliu, Muhamet - In: Prizren social science journal 5 (2021) 1, pp. 1-10
Persistent link: https://www.econbiz.de/10012548601
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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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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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The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion
Laux, Christian - In: Journal of accounting & economics 62 (2016) 2/3, pp. 204-208
Persistent link: https://www.econbiz.de/10011622186
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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
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 …
Persistent link: https://www.econbiz.de/10010429138
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Prozyklische Wirkung der Kreditvergabe : ein regulierungs- sowie rechnungslegungsorientierter Lösungsansatz
Opher, Gil - 2014 - 1. Auflage
Persistent link: https://www.econbiz.de/10010248919
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Bank opacity, systemic risk and financial stability
Miess, Michael - In: Journal of financial stability 70 (2024), pp. 1-20
Persistent link: https://www.econbiz.de/10014490470
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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