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Accounting for financial stability : lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018

This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the accounting debate during and shortly after the crisis....

Persistent link: https://www.econbiz.de/10012011324

Accounting for Financial Stability : Bank Disclosure and Loss Recognition in the Financial Crisis

Bischof, Jannis - 2020

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...

Persistent link: https://www.econbiz.de/10012850365

Competition and entry in banking : implications for stability and capital regulation

Boot, Arnoud W. A.; Marinč, Matej - 2006

We assess the influence of competition and capital regulation on the stability of the banking system. We particularly … requirements can lead to more entry into banking, essentially by reducing the competitive strength of lower quality banks. We also ….g. one country that opens up its banking system for competitors but not vice versa. …

Persistent link: https://www.econbiz.de/10011348715

Regulation and risk shuffling in bank securities portfolios

Fuster, Andreas; Vickery, James - 2018

banking organizations. Our analysis is based on security-level data on individual bank portfolios matched to bond …

Persistent link: https://www.econbiz.de/10011868435

Stressed banks

Pierret, Diane; Steri, Roberto - 2017

We investigate the risk taking incentives of "stressed banks" - the banks that are subject to annual regulatory stress tests in the U.S. since 2011. We document that stress tests effectively encourage prudent investment from stressed banks through regulatory monitoring, but also provide them...

Persistent link: https://www.econbiz.de/10011874856

Macroprudential Regulation and Financial System (In)Stability – Regulatory Banking (Basel) & Insurance (Solvency) Capital Standards and Endogenous Destabilising Effects

Thivaios, Periklis; Núñez-Letamendia, Laura - 2021

The objective of this paper is to evaluate the extent to which the design of regulatory banking and insurance capital … banking and insurance regulatory frameworks and evaluated the three aforementioned areas in the context of financial system … incentivise behaviours across the banking and insurance industries that give rise to endogenously‐generated financial system …

Persistent link: https://www.econbiz.de/10013235531