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Procyclicality of U.S. bank leverage
Laux, Christian; Rauter, Thomas - In: Journal of accounting research 55 (2017) 2, pp. 237-273
Persistent link: https://www.econbiz.de/10011695564
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Market value, fair value, and duress
Dorchester, John - In: Journal of property investment & finance 29 (2011) 4/5, pp. 428-447
Persistent link: https://www.econbiz.de/10009303336
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Does fair value accounting exacerbate the procyclicality of bank lending?
Xie, Biqin - In: Journal of accounting research 54 (2016) 1, pp. 235-274
Persistent link: https://www.econbiz.de/10011450990
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Prozyklische Wirkung der Kreditvergabe : ein regulierungs- sowie rechnungslegungsorientierter Lösungsansatz
Opher, Gil - 2014 - 1. Auflage
Persistent link: https://www.econbiz.de/10010248919
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Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?
Xie, Biqin - 2017
This study investigates whether fair value accounting contributes to the procyclicality of bank lending. Using banks' approval/denial decisions on residential mortgage applications to capture banks' supply of credit, I find no evidence that fair value accounting has procyclical effects on bank...
Persistent link: https://www.econbiz.de/10012970570
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Does fair value accounting contribute to procyclical leverage?
Amel-Zadeh, Amir; Barth, Mary E.; Landsman, Wayne R. - 2013
Our analytical description of how banks' responses to asset price changes can result in procyclical leverage reveals that for banks with a binding regulatory leverage constraint, absent differences in regulatory risk weights across assets, procyclical leverage does not occur. For banks without a...
Persistent link: https://www.econbiz.de/10010205868
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The contribution of bank regulation and fair value accounting to procyclical leverage
Amel-Zadeh, Amir; Barth, Mary E.; Landsman, Wayne R. - In: Review of accounting studies 22 (2017) 3, pp. 1423-1454
Persistent link: https://www.econbiz.de/10011743320
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Procyclicality of financial systems : is there a need to modify current accounting and regulatory rules?
Rochet, Jean-Charles - In: Financial stability review : FSR 12 (2008), pp. 95-99
Persistent link: https://www.econbiz.de/10003772095
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Back to accounting basics : upgrading IFRS
Pariente, Georges; Vanoverberghe, Didier - In: 6th International Finance Conference on Financial …, (pp. 166-174). 2011
Persistent link: https://www.econbiz.de/10009655907
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Does IFRS 9 increase banks' resilience?
Kund, Arndt-Gerrit; Rugilo, Daniel - 2023
IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper … analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … only recognized with hindsight, and thus late and abruptly. IFRS 9 was designed to mitigate this issue through a staging …
Persistent link: https://www.econbiz.de/10014230334