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 …

I identify issues that bank regulators need to consider if fair value accounting is used for determining bank … issues for bank regulators, I briefly review capital market studies that examine the usefulness of fair value accounting to … creditors when making investment decisions, and to ensure bank managers have incentives to select investments that maximise …

This paper examines the linkage between financial reporting and bank capital regulation. Some recent studies focus on … significantly to the deterioration of bank capital adequacy. And its effects were much larger than those of the provision for loan … impact and establish an important stabilizer for bank capital regulation if the associated asymmetric risks can be contained …

consequences of US bank regulators' phased removal of the prudential filter for accumulated other comprehensive income for advanced …

) experienced severely negative market reactions to the restatement. These findings suggest that the uncertainty following bank …

benefits, return reactions are muted if the reclassification helps a bank avoid regulatory capital reductions. In contrast, the …

influence the design of bank capital regulation. Relative to a benchmark autarkic regime, higher capital requirements mitigate … measurement in influencing the design of bank regulation through the implementation of capital requirements …