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A Convenient Scapegoat : Fair Value Accounting by Commercial Banks during the Financial Crisis
Badertscher, Brad A. - 2012
Critics argue that the “fair value” provisions in U.S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which curtailed lending and triggered asset sales, leading to further economic turmoil. Defenders counter-argue that the role of fair value...
Persistent link: https://www.econbiz.de/10013116314
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Fair value accounting and financial stability - based on the adoption of K-IFRS in 2011
Im, Chae Chang; Choi, Ahrum; Yim, Sungtaek - In: The journal of applied business research 32 (2016) 6, pp. 1825-1842
Persistent link: https://www.econbiz.de/10011627933
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Asset reclassifications and bank recapitalization during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 75-100
Persistent link: https://www.econbiz.de/10014288434
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Accounting for financial instruments
Butler, Cormac - 2009
Persistent link: https://www.econbiz.de/10003770387
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Fair value accounting for financial instruments : an historical perspective
Strouhal, Jirí; Bonaci, Carmen Giorgiana; Matis, Dumitru - In: International advances in economic research : IAER ; an … 15 (2009) 4, pp. 490-491
Persistent link: https://www.econbiz.de/10003935140
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Fair value reclassifications of financial assets during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012
abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …
Persistent link: https://www.econbiz.de/10009487337
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Accounting for financial instruments
Hawkins, Andrew - In: Accounting standards for central banks, (pp. 201-222). 2003
Persistent link: https://www.econbiz.de/10001788487
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Determinanten einer Ausübung der Fair-value-Option für finanzielle Verbindlichkeiten bei Banken
Kretzschmar, Anne - 2014
Persistent link: https://www.econbiz.de/10010433550
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Did fair-value accounting contribute to the financial crisis?
Laux, Christian; Leuz, Christian - 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10003909310
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Did fair-value accounting contribute to the financial crisis?
Laux, Christian; Leuz, Christian - 2009
Persistent link: https://www.econbiz.de/10003909843