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The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters' push to extend FVA into other areas. In this article, we highlight four important issues as an...
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Fünf Jahre nach der Abschaffung der umfassenden Haftung für Landesbanken hat sich deren Lage deutlich verschärft. Dazu hat auch die internationale Finanzkrise beigetragen. Einzelne Landesbanken benötigten erhebliche Kapitalspritzen. Inzwischen ist klar, dass eine weitere Konsolidierung im...
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riesgo, mientras que la liquidez no afecta de manera significativa al riesgo ; Using international listed banks from the … measure, namely the volatility of banks’ stock returns. We also examine the effect of government support during the financial … with securities trading and a negative association with capital. Banks’ chosen liquidity is unimportant for this measure of …
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) unconventional monetary policies since 2011 for euro area banks’ holdings of loans, government securities and cash deposited in … central banks. The three ECB policies are longer-term refinancing operations (LTROs), the asset purchase programmes and the …
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This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …, banks' disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns … about banks' exposures had arisen in markets. Similarly, the recognition of loan losses was relatively slow and delayed …
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