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A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 59-90
Persistent link: https://www.econbiz.de/10009506471
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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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Fair value and financial instability : comparative study between Islamic and conventional banks
Gharbi, Leila; Halioui, Khamoussi - In: International journal of behavioural accounting and … 4 (2013) 3, pp. 221-244
Persistent link: https://www.econbiz.de/10010531332
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A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis
Badertscher, Brad A. - 2012
alleged by the critics; they point out that most bank assets are not fair valued, and the assets that are fair valued likely …
Persistent link: https://www.econbiz.de/10013116314
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Fair Value Accounting and Value Relevance of Equity Book Value and Net Income for European Financial Firms During the Crisis
Adwan, Sami - 2020
This paper examines whether and how the level of exposure to fair value accounting moderates the changes in the value relevance of equity book value and net income during a crisis period. Using a sample of European listed financial firms over 2005-2011, our analysis confirms prior literature...
Persistent link: https://www.econbiz.de/10012833979
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Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis
Goh, Beng Wee - 2014
We investigate how investors price the fair value estimates of assets as required by Statement of Financial Accounting Standards No. 157 (SFAS 157) since the financial crisis in 2008. We observe that Level 3 fair value estimates are typically priced lower than Level 1 and Level 2 fair value...
Persistent link: https://www.econbiz.de/10013054493
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Fair Value Accounting : Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis
Shaffer, Sanders - 2010
There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent … investments which further depressed prices. This ultimately led to bank instability and the credit effects that reached a peak … may have been other more significant factors putting stress on bank regulatory capital …
Persistent link: https://www.econbiz.de/10013148531
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Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012299732
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Fair Value Accounting and Financial Stability
Plantin, Guillaume; Sapra, Haresh; Shin, Hyun Song - 2010
Accounting is sometimes seen just as a veil leaving the economic fundamentals unaffected. Indeed, in the context of completely frictionless markets, where assets trade in fully liquid markets and there are no problems of perverse incentives, accounting would be irrelevant since reliable market...
Persistent link: https://www.econbiz.de/10014047172
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Did fair-value accounting contribute to the financial crisis?
Laux, Christian; Leuz, Christian - 2009
evidence to date points in the opposite direction, that is, towards overvaluation of bank assets. -- Mark-to-Market Accounting …
Persistent link: https://www.econbiz.de/10003909310