taking, and accounting quality in the period immediately before and during the GFC are affected by having executives or … taking, and higher accounting quality in the period around the GFC. These effects are strongest among bank leaders for whom …

This paper is concerned with the allegation that fair value accounting rules have contributed significantly to the … positions. Two of the most prominent bank failures cannot, at first sight, be attributed to fair value accounting: we show that … augmented by empirical tests that suggest that mark-to-market accounting does not increase the perceived bankruptcy risk of …

bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …

EU politicians pressured the IASB to change the accounting rules for financial assets at the peak of the financial … reclassifications as a substitute to other discretionary but less visible accounting choices that have a similar impact on regulatory …

Regulators frequently relax accounting rules during a financial crisis as a means of regulatory forbearance. The new … accounting options provide banks with an opportunity for an accrual-based increase in their regulatory capital. The use of such … an accounting option helps reduce the costs of government interventions such as bailouts and avoid the dilution of …

accounting regulators express concerns about its potential adverse impact on reporting transparency. Using the late 1990s …