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The key characteristics of financial reporting in the European system of Central Banks

Ivanović, Valentina - In: Journal of central banking theory and practice 2 (2013) 3, pp. 47-69

Persistent link: https://www.econbiz.de/10010201144

The Eurosystem accounting framework : a central bank-specific accounting standard

Merriman, Niall; Morelle, Olivier; Apostolou, Konstantinos - In: Financial independence and accountability for central banks, (pp. 159-179). 2014

Persistent link: https://www.econbiz.de/10011528247

The Evolution of the ECB's Accountability Practices During the Crisis

Fraccaroli, Nicolò; Giovannini, Alessandro; Jamet, … - 2019

This article examines the evolution of the ECB’s accountability practices during the financial crisis. After describing the challenges stemming from the crisis and changes resulting from the conferral of new supervisory tasks on the ECB, it provides evidence on how the strengthening of the...

Persistent link: https://www.econbiz.de/10014107181

Comparison of key standards (IFRS, US GAAP, Eurosystem) with reference to central banks

Thornton, Liliana - In: Accounting standards for central banks, (pp. 121-134). 2003

Persistent link: https://www.econbiz.de/10001788479

Die Finanzausweise des Eurosystems

In: Monatsbericht / Europäische Zentralbank (2012), pp. 97-110

Persistent link: https://www.econbiz.de/10009524195

Interpreting the European Union's IFRS Endorsement Criteria : The Case of IFRS 9

Bischof, Jannis - 2016

EU Regulation requires that any international accounting standards (IFRS) and interpretations (IFRIC) pronounced by the …. Then, the paper illustrates for the case of the new IFRS 9 standard on accounting for financial instruments how these … study, we interpret all three criteria against the background of European accounting law and academic accounting research …

Persistent link: https://www.econbiz.de/10012987702

Financial reporting in the Eurosystem

Merriman, Niall - In: Accounting standards for central banks, (pp. 135-151). 2003

Persistent link: https://www.econbiz.de/10001788480

How do members of the European Parliament (MEPs) hold the European Central Bank (ECB) accountable? A descriptive quantitative analysis of three accountability forums (2014-2021)

Massoc, Elsa Clara - 2022

The ECB is independent, but it is also accountable to the European parliament (EP). Yet, how the EP has held the ECB accountable has largely been overlooked. This paper starts addressing this gap by providing descriptive statistics of three accountability modalities. The paper highlights three...

Persistent link: https://www.econbiz.de/10013402998

Central bank collateral frameworks

Nyborg, Kjell G. - 2015

This paper seeks to inform about a feature of monetary policy that is largely overlooked, yet occupies a central role in modern monetary and financial systems, namely central bank collateral frameworks. Their importance can be understood by the observation that the money at the core of these...

Persistent link: https://www.econbiz.de/10011296085

Instinctive versus reflective trust in the European Central Bank

Angino, Siria; Secola, Stefania - 2022

Political science research has established that trust in institutions, including central banks, is shaped by socio-economic and demographic factors, as well as by the assessment of institutional features and by slow-moving components such as culture. However, the role of cognitive processes has...

Persistent link: https://www.econbiz.de/10013189267