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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
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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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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Regulatory capital management : fair value measurement and regulatory capital ratios
Krauß, Felix - In: Credit and capital markets : Kredit und Kapital 52 (2019) 3, pp. 375-421
Persistent link: https://www.econbiz.de/10012119902
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(IR) relevance of goodwill impairment : the case of European banking (2005-2015)
Pallarés Sanchidrián, Jorge; Pérez García, Javier; … - In: Journal of banking regulation 22 (2021) 1, pp. 24-38
Persistent link: https://www.econbiz.de/10012487292
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Die aufsichtsrechtliche Gruppe im Fokus der Bankenaufsicht : Öffnung des § 10 a KWG für Konzernabschlüsse
Thelen-Pischke, Hiltrud; Christ, Andreas - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 2, pp. 67-74
Persistent link: https://www.econbiz.de/10003614555
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Issues related to the implementation of new financial regulations
Benink, Harald A. (contributor) - 2008
Persistent link: https://www.econbiz.de/10003691148
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Basel II - Kreditwirtschaft und ihre Aufseher "auf Ballhöhe"?
Paul, Stephan - In: Der Bankensektor im Wandel : Festschrift zum 65. …, (pp. 309-325). 2006
Persistent link: https://www.econbiz.de/10003381118
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Loan loss provisions, earnings management and capital management under IFRS : the case of EU commercial banks
Leventis, Stergios; Dimitropoulos, Panagiotis E.; … - In: Journal of financial services research : JFSR 40 (2011) 1/2, pp. 103-122
Persistent link: https://www.econbiz.de/10009309810
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Auswirkungen der Kategorisierung von Finanzinstrumenten nach IAS 39 und IFRS 9 auf die Berechnung des regulatorischen Eigenkapitals von Banken
König, Elke - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 65 (2013) 1, pp. 72-86
Persistent link: https://www.econbiz.de/10009708235