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Accounting standards and banking regulation : some effects of divergence
Downing, Jeff - In: Research in international business and finance 47 (2019), pp. 386-397
Persistent link: https://www.econbiz.de/10012135756
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Bilanzielle und regulatorische Erwägungen zum Verkauf von Non-performing Loans aus Bankensicht
Neuhaus, Markus - In: Grundlagen des NPL-Geschäftes, (pp. 65-89). 2013
Persistent link: https://www.econbiz.de/10010239657
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The Economic Consequences of SFAS 166/167 – Evidence from Banks
Zhao, Qiuhong - 2017
This study examines whether SFAS 166/167 eliminating the exclusion of consolidation for qualifying special purpose entities (QSPEs) impacted the cost of equity capital for a sample of banks. This exclusion previously allowed banks to avoid consolidation of many asset securitization transactions,...
Persistent link: https://www.econbiz.de/10012959770
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Bank accounting regulations, enforcement mechanisms, and financial statement informativeness : cross-country evidence
Duru, Augustine; Hasan, Iftekhar; Song, Liang; Zhao, Yijiang - In: Accounting and business research 50 (2020) 3, pp. 269-304
Persistent link: https://www.econbiz.de/10012226385
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Financial transparency and sources of hidden capital in Turkish banks
Tanyeri, Başak - In: Journal of financial services research : JFSR 37 (2010) 1, pp. 25-43
Persistent link: https://www.econbiz.de/10003955520
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The impact of the leverage ratio onclient clearing
Smith, Jonathan Acosta; Ferrara, Gerardo; Rodríguez … - 2018
Persistent link: https://www.econbiz.de/10011918243
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Understanding and managing interest rate risk at banks
Acharya, Viral V. - In: Macroeconomics and finance in emerging market economies 11 (2018) 1/3, pp. 218-231
Persistent link: https://www.econbiz.de/10011974365
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Banking regulation and the changing geography of off-balance sheet activities
D'Avino, Carmela - In: Economics letters 157 (2017), pp. 155-158
Persistent link: https://www.econbiz.de/10011847337
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Extraterritoriality of swaps regulation and regulatory arbitrage
D'Avino, Carmela - In: Journal of regulatory economics 56 (2019) 2/3, pp. 167-187
Persistent link: https://www.econbiz.de/10012301103
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Other comprehensive income : a review and directions for future research
Black, Dirk E. - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 9-45
Persistent link: https://www.econbiz.de/10011563634