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Real regulatory capital management and dividend payout : evidence from available-for-sale securities

Fabrizi, Michele; Ipino, Elisabetta; Magnan, Michel; … - 2016

Persistent link: https://www.econbiz.de/10011575114

Securitizations and the financial crisis: Is accounting the missing link?

Cerbioni, Fabrizio; Fabrizi, Michele; Parbonetti, Antonio - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 3, pp. 155-175

Persistent link: https://www.econbiz.de/10011381908

The economic consequences of extending the use of fair value accounting in regulatory capital calculations

Chircop, Justin; Novotny-Farkas, Zoltán - In: Journal of accounting & economics 62 (2016) 2/3, pp. 183-203

Persistent link: https://www.econbiz.de/10011622185

The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion

Laux, Christian - In: Journal of accounting & economics 62 (2016) 2/3, pp. 204-208

Persistent link: https://www.econbiz.de/10011622186

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